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District of Columbia 

OFFICIAL CODE 

2001 Edition 



r^r^j^jr^r^J^j 



Containing the Laws, general and permanent in their nature, 

relating to or in force in the District of Columbia (Except such 

laws as are of application in the General and Permanent 

Laws of the United States) as of July 25, 2005 



Volume 21A 
Title 47 

Taxation, Licensing, Permits, Assessments, 
and Fees 

(Chapters 19 to End) 



THOMSON 

*■ 

WEST 

Mat #40348799 



COPYRIGHT © 2001-2005 

By 

The District of Columbia 

All Rights Reserved. 



West's and Westlaw are registered trademarks used herein under license. 
Registered in the U.S. Patent and Trademark Office. 



COUNCIL OF THE DISTRICT OF 
COLUMBIA 

Linda W. Cropp, Chairman 

Sharon Ambrose Jim Graham 

Marion Barry Vincent C. Gray 

Kwame R. Brown Phil Mendelson 

David A. Catania Vincent B. Orange, Sr. 

Jack Evans Kathleen Patterson 

Adrian M. Fenty Carol Schwartz 



OFFICE OF THE GENERAL 
COUNSEL 

Under Whose Direction This 
Volume Has Been Prepared 

Charlotte Brookins-Hudson, General Counsel 

Brian K. Flowers, Legislative Counsel 

Benjamin F. Bryant, Jr., Codification Counsel 

Karen R. Barbour, Codification/ Legislative Assistant 



III 



PREFACE TO THE 2001 EDITION 



The 2001 Edition of the District of Columbia Official Code marks the eighth 
time that a compilation of the laws of the District of Columbia has been 
published by, or under the authority of, the government of the District of 
Columbia or that of the United States. The District of Columbia Code was first 
published in 1929; eleven years later, the Second Edition (1940) was published; 
another eleven years later, the Third Edition (1951); ten years later, the Fourth 
Edition (1961); six years later, the Fifth Edition (1967); another six years later, 
the Sixth Edition (1973); and 8 years later, the Seventh Edition (1981) was 
published. The time between the publication of the Seventh Edition and this 
Eighth Edition represents the longest period, by almost a decade, that the 
District of Columbia Code has gone unrevised in its 72 year history. 

The District's Charter, which in 1973, established the current tripartite 
government of the District of Columbia, makes it incumbent upon the legisla- 
tive branch to publish and codify every act of the Council, as the Council 
directs, upon becoming law, so that the residents of the District may have ready 
access to the laws by which they are governed. In 1973, however, the framers 
of the District's constitution could not have foreseen the incredible technologi- 
cal advances that would occur in the next 25 years nor the impact they would 
have on the Code. 

With the close of the 20th Century the world has witnessed the triumph of the 
Information Age, the rise of the World Wide Web, and the explosion of word 
processing and data storage technology. These phenomena have helped make 
the reproduction of legal text and data a fast, easy, and inexpensive enterprise, 
giving rise to a plethora of publishing mediums, and have made it a relatively 
simple task to reproduce existing legal text, including the District of Columbia 
Code. The rapid rise of the Computer Age has allowed virtually anyone with an 
ordinary personal computer to reproduce and compile the laws of the District 
of Columbia. 

The laws of the District, however, are fluid, not stagnant, as they are 
amended several times each year. The quality and accuracy of publications not 
directed by the Council are beyond its control. The Council can only warrant 
the Code for which it has authorized publication. Therefore, in order to ensure 
that the residents of the District may distinguish between the compilation of 
District laws as produced under the direction of the elected officials of the 
District of Columbia and those of other persons, we have added the word 
"Official" to the title of the Code. Also to ensure that the Council never loses 
the right to publish its own laws, the government of the District of Columbia 
has retained the copyright to the District of Columbia Official Code. 

The codified laws of the District of Columbia are created as a result of 
legislative action on the part of 13 individuals elected by the residents of the 
District of Columbia to enact the laws that govern the District, and by the 
Congress. Once the legislative process is complete, the Council, through its 

V 



PREFACE TO THE 2001 EDITION 

delegation of authority to its Office of the General Counsel, codifies the laws in 
the form of this Code. In the process of codification, the Office of the General 
Counsel interprets any discrepancies in the drafting of the laws using common- 
ly recognized rules of statutory construction. No other entity is authorized by 
law to make these determinations. As set forth by federal law and recognized by 
the Courts of the District of Columbia, this Code establishes prima facie 
evidence of the laws in force in the District of Columbia. 1 It is this continuity of 
authority, from enactment to codification to judicial review that gives this Code 
its authenticity and officiality as the content of the laws of the District of 
Columbia. 

The 2001 Edition represents a recodification of the 1981 Edition in that it 
contains a reorganization of the presentation of the laws, inclusion of some 
previously omitted legal provisions, and the omission of non-substantive extra- 
neous provisions. The theory behind the recodification is to purify the organiza- 
tion of the Code which over many decades has seen the haphazard mixing of 
original ("organic") provisions of laws throughout the Code. In the 2001 
Edition, we have established a system of codification that follows the legislative 
drafting principals established over many years in the Council's Office of the 
General Counsel. 

The recodification is not an overhaul of the Code. Although a cleanup of 
antiquated, repealed and omitted provisions is long overdue, it is not the 
province of the Office of the General Counsel to determine which laws should 
be expunged as obsolete. Such decisions should be left to a working group 
commissioned by the Council to recommend revisions to the Code. The Office 
of the General Counsel has simply separated the organic laws into discrete 
divisions and topical categories. As much as is possible, we have followed a rule 
that requires that all organic law remain intact: closely following the layout of 
the originating act. We have retained notes to repealed sections to aid in legal 
research and preserved the numbering style that was first introduced in the 
Second Edition. Thanks to the resourcefulness of the publisher and the Coun- 
cil's Office of the General Counsel staff, we have corrected provisions of law 
erroneously added to, or deleted from, prior editions. 

The Code is organized into eight Divisions of practical law: government 
organization; judicial organization; decedent estates; criminal law; business 
law; education; property; and general laws. Each division is subdivided by 
subject matter called Titles, organic laws, called Chapters and Subchapters, 
and finally, individual Sections representing the individual sections of the 
organic law. Occasionally, Subtitles are used to organize chapters of organic 
law, Units to organize subchapters, and Parts and Subparts to organize the 
additional divisions within the organic law. One important change that the user 
will notice, and hopefully appreciate, is that the District's Charter, the Home 
Rule Act, is codified in its entirety in one location so that the framework of the 
current District government can be readily found. We hope that the organiza- 
tion of the 2001 Edition of the District of Columbia Official Code will serve as a 

1 See Fu.S.C § 204(b) (1994); Sheetz v. District of Columbia, 629 A.2d 515, 519 (D.C. 1993). 

VI 



PREFACE TO THE 2001 EDITION 

foundation for further refinement by future law revision commissions or their 
equivalent. 

The 2001 Edition has been prepared under the supervision of Benjamin F. 
Bryant, Jr., Codification Counsel, Office of the General Counsel, Council of the 
District of Columbia. 





i W. Cropp 
Chairman 
Council of the District of Columbia 




barlotte Brooms-Hudson 
General Counsel 
Council of the District of Columbia 



VII 



RELATED PRODUCTS FROM WEST 



District of Columbia Official Code, 2001 Edition 

West's District of Columbia Digest 

District of Columbia Rules of Court 
District and Federal 

District of Columbia Civil Procedure 

Federal Practice & Procedure 

Federal Procedure, L. Ed. 

Federal Procedural Forms 

West's Federal Forms 

Federal Evidence, 2d (Mueller and Kirkpatrick) 



West's National Reporter System 

United States Code Annotated® 

West's Digests 

Trial Handbook for District of Columbia Lawyers 

District of Columbia Legislative Service 

Black's Law Dictionary® 

Westlaw® 

WESTC/zecfc® and WESTMATE® 

West CD-ROM Libraries™ 



To order any of these District of Columbia practice tools, 
call your West Representative or 1-800-328-9352. 

NEED RESEARCH HELP? 

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Reference Attorneys when you have questions concerning 

Westlaw or West Publications at 1-800-733-2889. 

INTERNET ACCESS 

Contact the West Editorial Department directly with your questions 

and suggestions by email at west.editor@thomson.com. Visit 

West's home page at west.thomson.com. 



IX 



use: rs guide 



This volume contains Chapters 19 to End of Title 47, Taxation, Licensing, 
Permits, Assessments, and Fees. The text in this volume is updated with laws, 
general and permanent in their nature, relating to or in force or finally adopted 
in the District of Columbia as of July 25, 2005 (except such laws as are of 
application in the General and Permanent Laws of the United States). The 
organization and numbering of provisions in this Code constitutes the Official 
Code, 2001 Edition. 

All standard annotative features of West-edited statutes are continually updat- 
ed for maximum utility. These valuable research features include: 

SESSION LAW HISTORY 

Statutory text is followed by a chronological listing of session laws that have 
enacted and amended the section. In addition, the prior codification feature 
contains citations to where the section was classified under the 1973 and 1981 
Editions of the District of Columbia Code. 

HISTORICAL AND STATUTORY NOTES 

Amendment notes have been supplied throughout the Code explaining legisla- 
tive changes in the text together with information concerning temporary and 
emergency acts, legislative history, and related provisions. Notes are editorially 
supplied to assist in understanding and interpreting the language contained in 
the Code. 

UNIFORM LAWS AND OFFICIAL COMMENTS 

Uniform laws drafted by the National Conference of Commissioners on 
Uniform State Laws that have been adopted in the District of Columbia will be 
identified by references to identical or similar provisions in Uniform Laws 
Annotated. Uniform laws tables specify other jurisdictions that have adopted 
uniform laws enacted in the District of Columbia. 

In addition, drafters' commentary created by the American Law Institute and 
National Conference of Commissioners on Uniform State Law has been incor- 
porated as deemed appropriate and helpful. 

We gratefully acknowledge the American Law Institute and National Confer- 
ence of Commissioners on Uniform State Laws for permission to reproduce the 
official comments in the District of Columbia Official Code, 2001 Edition. 

These comments are indispensable to an understanding of the objectives and 
purposes of these uniform laws and will become increasingly important to the 
Bench and Bar in the interpretation and application of these laws to the 
specific legal problems that are sure to arise thereunder. 

XI 



USER'S GUIDE 

CROSS REFERENCES 

There is an obvious kinship of the various laws included in the volumes of the 
District of Columbia Official Code, 2001 Edition. To enable full research use of 
the interrelationship, time-saving cross references are provided to related or 
qualifying constitutional and statutory provisions. 

LAW REVIEW AND JOURNAL COMMENTARIES 

Informative articles and discussions in Law Reviews and Journals are 
brought to the attention of the user by references under this heading. Refer- 
enced publications include: 

American University Law Review 

Catholic University Law Review 

George Washington Law Review 

Georgetown Law Journal 

Howard Law Journal 

The University of the District of Columbia Law Review 

LIBRARY REFERENCES 

A special feature that will appeal to District of Columbia Code users consists 
of references to West's Key Numbers (®=>) in the Atlantic and American Digest 
Systems and Westlaw Digest topic numbers. 

These references provide access to constructions and interpretations of statu- 
tory law in all jurisdictions throughout the country. In addition, this feature 
contains references to American Law Reports (ALR) materials, encyclopedias 
including American Jurisprudence (Am Jur) and Corpus Juris Secundum 
(C.J.S.), practice sets including American Jurisprudence Proof of Facts and 
American Jurisprudence Trials, and forms including American Jurisprudence 
Legal Forms and American Jurisprudence Pleading and Practice Forms. 

UNITED STATES CODE ANNOTATED 

Cross references to federal laws contained in United States Code Annotated 
(U.S.C.A.) are also provided where deemed relevant or helpful. 

UNITED STATES SUPREME COURT REFERENCES 

This feature specially annotates pertinent references to leading relevant 
decisions of the United States Supreme Court interpretive of state statutes 
regardless of the geographical origins of the cases. 

JUDICIAL CONSTRUCTIONS OR NOTES OF DECISIONS 

The judicial constructions of the District of Columbia Official Code, 2001 
Edition, contained in the annotations in this volume have been reviewed by the 
Publisher's editorial staff. The editorial objective is to provide comprehensive, 
relevant and authoritative annotations with minimal duplication to assist in 
understanding the application and purpose of the statutes as determined by the 
courts. 

XII 



USER'S GUIDE 

The annotations from decisions of state and federal courts construing District 
of Columbia laws close with opinions reported in: 

Atlantic Reporter, Second Series 875 A.2d 446 

Daily Washington Law Reporter * * * 

Supreme Court Reporter 125 S.Ct. 2316 

United States Reports -- - - — -542 U.S. (part) 

Lawyers Edition, Second Series 161 L.Ed.2d (part) 

Federal Reporter, Third Series 407 F.3d 1219 

Federal Supplement, Second Series 367 F.Supp.2d 1380 

Federal Rules Decisions 227 F.R.D. 360 

Bankruptcy Reporter 324 B.R. 414 

Federal Claims Reporter 64 Fed.CL 790 

The judicial constructions relevant to each section are grouped by subject 
matter under descriptive headings or catchlines. These catchlines are numbered 
and alphabetically indexed. Since the same numbers under the same arrange- 
ment will be used in supplementary pocket parts and pamphlets, the user will 
be able to readily locate the latest decisions construing a particular point of 
law. 

Westlaw Electronic Research Guides have been inserted to facilitate entry 
into West's computer retrieval system for the latest laws and cases. All citations 
of these constructions give the full name of each case, standard reporters in 
which the case may be found, and existing complete case history. Additionally, 
access to Westlaw and its KeyCite service will provide the latest appellate case 
history shortly after a case has been decided. 

Judicial constructions are followed by references to the West Topics and Key 
Numbers (<§=>) to which they were classified in the Atlantic and American Digest 
Systems. These references provide convenient guides to judicial decisions 
throughout the country involving the same legal issues. 

GENERAL INDEX 

A comprehensive alphabetical descriptive-word index and Popular Name 
Table provide multiple, detailed references to the District of Columbia Official 
Code, 2001 Edition. 

ANCILLARY RESEARCH AIDS 

Some of the other research aids appearing in this set include a list of 
abbreviations used, tables of contents, tables of comparative and uniform laws, 
and analyses of chapters, subchapters and sections. 

PAMPHLETS AND POCKET PARTS 

The District of Columbia Official Code, 2001 Edition, will be kept up-to-date 
by a supplementary system of current pamphlets and cumulative pocket parts. 
This system assures the fastest possible availability of the laws and judicial 
constructions, when used with Reporter volumes, advance sheets and Westlaw 
electronic research. 

XIII 



USER'S GUIDE 

ACKNOWLEDGMENT 

The Publisher expresses its appreciation to the Office of the General Counsel, 
the members of the judiciary, and to the practicing attorneys whose timely 
suggestions have contributed materially to the successful planning and develop- 
ment of the District of Columbia Official Code, 2001 Edition. 

THE PUBLISHER 

September, 2005 



XIV 



WESTLAW ELECTRONIC 

RESEARCH GUIDE 



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When you research with westlaw.com you get the convenience of the Internet 
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Accessing Databases Using the Westlaw Directory 

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WESTLAW GUIDE 

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XVI 



TABLE OF CONTENTS 



Page 

Council of the District of Columbia and Office of the General Counsel III 

Preface to the 2001 Edition V 

Related Products from West ___- ---- IX 

User's Guide XI 

Westlaw Electronic Research Guide XV 

Titles of District of Columbia Code, 2001 Edition—. XIX 

Abbreviations - --- XXI 

For section analysis, see beginning of each Chapter. 

DIVISION VIII. GENERAL LAWS 

TITLE 47. TAXATION, LICENSING, PERMITS, ASSESSMENTS, 

AND FEES 

Chapter Page 

19. Inheritance and Estate Taxes [Repealed] - -- 15 

20. Gross Sales Tax 17 

21. Closing-Out Sales 78 

22. Compensating-Use Tax 84 

23. Motor Fuel Tax 105 

24. Cigarette Tax 128 

25. Financial Institution, Guaranty Company, and Public Utility Taxes 159 

26. Insurance Companies — 180 

27. Permits and Fees 192 

27A. Special Public Safety Fee 213 

27B. Ballpark Fee 219 

28. General License Law 222 

29. Admission to Licensed Places; Posting of Price Scale --- 506 

30. Private Employment Agency Licenses 517 

31. Consumer Transmission of Money Act [Repealed]--- 518 

31A. Use of Consumer Identification Information 523 

32. Hotel Occupancy Tax [Repealed] --- -. 526 

33. Superior Court, Tax Division -~- -- 532 

34. Miscellaneous Provisions ---- 565 

35. Lower Income Homeownership Tax Abatement and Incentives 589 

36. Employee Deferred Compensation Program 601 

37. Inheritance and Estate Taxes 604 

38. Supermarket Tax Incentives -- --- 621 

39. Toll Telecommunication Service Tax 624 

40. Drug Prevention and Children at Risk Tax Check-Off 644 

XVII 



TABLE OF CONTENTS 

Chapter Page 

41. Criminal Provisions 649 

42. Interest and Penalties 659 

43. Administration 676 

44. Collections 684 

45. College Savings Program 711 

46. Special Tax Incentives 726 



XVIII 



TITLES OF THE DISTRICT OF COLUMBIA 
OFFICIAL CODE 

2001 EDITION 



DIVISION I. GOVERNMENT OF DISTRICT 

1. Government Organization 

2. Government Administration 

3. District of Columbia Boards and Commissions 

4. Public Care Systems 

5. Police, Firefighters, and Chief Medical Examiner 

6. Housing and Building Restrictions and Regulations 

7. Human Health Care and Safety 

8. Environmental and Animal Control and Protection 

9. Transportation Systems 

10. Parks, Public Buildings, Grounds and Space 

DIVISION II. JUDICIARY AND JUDICIAL PROCEDURE 
*1 1 . Organization and Jurisdiction of the Courts 
*12. Right to Remedy 
*13. Procedure Generally 
*14. Proof 

*15. Judgments and Executions; Fees and Costs 
*16. Particular Actions, Proceedings and Matters 
*17. Review 

DIVISION III. DECEDENTS' ESTATES AND FIDUCIARY RELATIONS 
*18. Wills 

*19. Descent, Distribution, and Trusts 
*20. Probate and Administration of Decedents' Estates 
*21. Fiduciary Relations and the Mentally 111 

DIVISION IV. CRIMINAL LAW AND PROCEDURE AND PRISONERS 
22. Criminal Offenses and Penalties 
*23. Criminal Procedure 
24. Prisoners and Their Treatment 

XIX 



TITLES OF THE DISTRICT OF COLUMBIA OFFICIAL CODE 

DIVISION V. LOCAL BUSINESS AFFAIRS 
*25. Alcoholic Beverages Regulation 

26. Banks and Other Financial Institutions 

27. Civil Recovery by Merchants for Criminal Conduct 
*28. Commercial Instruments and Transactions 

29. Corporations 

30. Hotels and Lodging Houses 

3 1 . Insurance and Securities 

32. Labor 

33. Partnerships 

34. Public Utilities 

35. Railroads and Other Carriers 

36. Trade Practices 

37. Weights, Measures, and Markets 

DIVISION VI. EDUCATION, LIBRARIES, 
AND CULTURAL INSTITUTIONS 

38. Educational Institutions 

39. Libraries and Cultural Institutions 

DIVISION VII. PROPERTY 

40. Liens 

41. Personal Property 

42. Real Property 

DIVISION VIII. GENERAL LAWS 

43. Cemeteries and Crematories 

44. Charitable and Curative Institutions 

45. Compilation and Construction of Code 

46. Domestic Relations 

*47. Taxation, Licensing, Permits, Assessments, and Fees 

48. Foods and Drugs 

49. Military 

50. Motor and Non-Motor Vehicles and Traffic 

5 1 . Social Security 

* Title has been enacted as law. 



XX 



ABBREVIATIONS 



A.B.AJ American Bar Association Journal 

A.L.R. American Law Reports 

A.L.R.2d American Law Reports, Second Series 

A.L.R.3d American Law Reports, Third Series 

A.L.R.4th American Law Reports, Fourth Series 

A.L.R.Sth American Law Reports, Fifth Series 

A.L.R.Fed. American Law Reports, Federal 

Am. Jur. American Jurisprudence 

Am. Jur. 2d - American Jurisprudence, Second Edition 

Am. Jur. Legal Forms-- American Jurisprudence Legal Forms 

Am. Jur. Pleading & Practice 

Forms ---- American Jurisprudence Pleading and 

Practice Forms 

Am. Jur. Proof of Facts American Jurisprudence Proof of Facts 

Am. Jur. Trials American Jurisprudence Trials 

Am.U.L.Rev. American University Law Review 

Art Article 

A. Atlantic Reporter 

A. 2d Atlantic Reporter, Second Series 

Black Blacks Reports, U.S. 

B.R Bankruptcy Reporter 

Bill No. Bill of District of Columbia Council 

Cath.U.L. Rev Catholic University Law Review 

ch --- Chapter of Statutes at Large 

C.A. United States Court of Appeals 

C.C. United States Circuit Court 

CCA. United States Circuit Court of Appeals 

CJ.S Corpus Juris Secundum 

Cl. Clause 

Cl.Ct. Claims Court Reporter 

Const. Constitution 

D.C United States District Court 

D.C Act --- District of Columbia Act (Assigned to Bill after 

adoption) 
D.C Law District of Columbia Law (Assigned to Act after 

transmission to and review by Congress) 

DCMR District of Columbia Municipal Regulations 

DCR District of Columbia Register 

Eff - Effective 

Exec. Order Executive Order 

Ex. Sess Extraordinary Session 

XXI 



ABBREVIATIONS 

F. --- Federal Reporter 

F.2d Federal Reporter, Second Series 

F.3d Federal Reporter, Third Series 

Fed.Cas.No Federal Cases 

Fed. CI Federal Claims Reporter 

F.R.D -- Federal Rules Decisions 

F.Supp --- Federal Supplement 

F.Supp.2d Federal Supplement, Second Series 

Geo. LJ Georgetown Law Journal 

Geo. Wash. L. Rev. George Washington Law Review 

How Howards Reports, U.S. 

How.LJ. Howard Law Journal 

<£=> (Key Number) Atlantic Digest and other units of the 

American Digest System 

L.Ed. United States Reports, Lawyers Edition 

L.Ed. 2d United States Reports, Lawyers Edition, 

Second Series 

1973 Ed. 1973 Edition of the District of Columbia Code 

1981 Ed 1981 Edition of the District of Columbia Code 

2001 Ed — 2001 Edition of the District of Columbia Code 

No. ---- Number 

Par. Paragraph 

PEB Permanent Editorial Board for the 

Uniform Commercial Code 

Pet Peters Reports, U.S. 

P.L. or Pub. L. — United States Public Law 

R.S. Revised Statutes of United States 

R.S., D.C. Revised Statutes of District of Columbia 

Stat United States Statutes at Large 

S.Ct. ---- Supreme Court Reporter 

§ Section of District of Columbia Law or 

Act or Public Law 

Stat Statutes at Large 

Sub-subpar. Sub-subparagraph 

Subd Subdivision 

Subpar Subparagraph 

Subsec. Subsection 

U.C.C Uniform Commercial Code 

UDC L. Rev. University of the District of Columbia Law Re- 
view 

U.L.A. Uniform Laws Annotated 

U.S United States Reports 

U.S.C.A. United States Code Annotated 

WLR Daily Washington Law Reporter (District 

of Columbia Superior Court Decisions) 

Wall ---- Wallaces Reports, U.S. 

Wheat. Wheatons Reports, U.S. 

XXII 



CITE THIS BOOK 

Thus: D.C. Official Code, 200 1 Ed. § 



XXIII 



DISTRICT OF COLUMBIA 
OFFICIAL CODE 

2001 Edition 

DIVISION VIII 
GENERAL LAWS. 

TITLE 47 

TAXATION, LICENSING, PERMITS, 
ASSESSMENTS, AND FEES. 

Chapters 19 to 46 appear in this volume. 

Chapter Section 

1. General Provisions 47-101 

1A. Tax Return Preparers. [Repealed] 47-161 

IB. Crediting of Tax Refunds Against Delinquent Taxes. [Repealed] 47-171 

2. Budget Estimates 47-201 

3. Budget and Financial Management; Borrowing; Deposit of 

Funds 47-301 

4. Collection and Disbursement of Taxes 47-401 

5. Tax Rates Records, and Surplus Funds 47-501 

6. Tax Assessor 47-601 

7. Designation of Real Property for Assessment and Taxation 47-701 

8. Real Property Assessment and Tax 47-801 

9. Transfer Tax on Real Property 47-901 

10. Property Exempt From Taxation 47-1001 

11. Family Dwellings Occupied By Owners. [Repealed] 47-1101 

12. Special Assessments 47-1201 

12A. Health Care Provider Assessments. [Expired] 47-1221 

12B. Health Care Provider Assessment Act of 1995. [Repealed] 47-1241 

12C. Nursing Facility Quality of Care Fund; Nursing Facility Assess- 
ment 47-1261 

13. Real Property Tax Sales 47-1301 

13A. Revised Real Property Tax Sales 47-1330 

14. Taxation of Recordation and Transfers of Real Property 47-1401 

15. Taxation of Personal Property 47-1501 

16. Enforcement of Personal Property Taxes by Distraint or Levy. 

[Repealed] 47-1601 

17. Enforcement of Personal Property Taxes by Acquisition of Lien. 

[Repealed] 47-1701 

18. Income and Franchise Taxes 47-1801.01 

19. Inheritance and Estate Taxes. [Repealed] 47-1901 

20. Gross Sales Tax 47-2001 

21. Closing-Out Sales 47-2101 

22. Compensating-Use Tax 47-2201 

23. Motor Fuel Tax 47-2301 

24. Cigarette Tax 47-2401 

25. Financial Institution, Guaranty Company, and Public Utility 

Taxes 47-2501 

1 



TAXATION, LICENSING, FEES, ETC. 

Chapter Section 

26. Insurance Companies 47-2601 

27. Permits and Fees 47-2701 

27A. Special Public Safety Fee 47-2751 

27B. Ballpark Fee 47-2761 

28. General License Law 47-2801 

29. Admission to Licensed Places; Posting of Price Scale 47-2901 

30. Private Employment Agency Licenses 47-3001 

31. Consumer Transmission of Money Act. [Repealed] 47-3101 

31 A. Use of Consumer Identification Information 47-3151 

32. Hotel Occupancy Tax. [Repealed] 47-3201 

33. Superior Court, Tax Division 47-3301 

34. Miscellaneous Provisions 47-3401 

35. Lower Income Homeownership Tax Abatement and Incentives 47-3501 

36. Employee Deferred Compensation Program 47-3601 

37. Inheritance and Estate Taxes 47-3701 

38. Supermarket Tax Incentives 47-3801 

39. Toll Telecommunication Service Tax 47-3901 

40. Drug Prevention and Children at Risk Tax Check-Off. 47-4001 

41. Criminal Provisions 47-4101 

42. Interest and Penalties 47-4201 

43. Administration 47-4301 

44. Collections 47-4401 

45. College Savings Program 47-4501 

46. Special Tax Incentives 47-4601 



Westlaw Computer Assisted Legal Research 

Westlaw supplements your legal research in many ways. Westlaw allows you to 

• update your research with the most current information 

® expand your library with additional resources 

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with KeyCite 

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DERIVATION TABLE 

Showing where provisions of Title 47 of the District of Columbia Official 
Code, 2001 Edition, were formerly located in the District of Columbia Code, 
1981 Edition. 

2001 Edition 1981 Edition 2001 Edition 1981 Edition 

47-102 47-102 47-172 47-172 

47-103 47-103 47-173 47-173 

47-104 47-104 47-174 47-174 

47-105 47-105 47-175 47-175 

47-106 47-106 47-176 . 47-176 

47-107 47-107 47-201 47-201 

47-108 47-108 47-202 47-202 

47-109 47-109 47-203 47-203 

47-1 10 47-1 10 47-204 47-204 

47-1 11 47-1 1 1 47-205 47-205 

47-1 12 47-1 12 47-206 47-206 

47-1 13 47-1 13 47-207 47-207 

47-1 14 47-1 14 47-208 47-208 

47-1 15 47-1 15 47-209 47-209 

47-1 16 47-1 16 47-210 47-210 

47-118 47-118 47-211 47-211 

47-119 47-119 47-212 47-212 

47-120 47-120 47-213 47-213 

47-121 47-121 47-214 47-214 

47-122 47-122 47-215 47-215 

47-123 47-123 47-301.01 47-301.1 

47-124 47-124 47-305.01 

47-125 47-125 47-306 47-306 

47-126 47-126 47-307 47-307 

47-127 47-127 47-308 47-308 

47-128 47-128 47-309 47-309 

47-129 47-129 47-310.01 47-310.1 

47-131 47-131 47-311 47-31 1 

47-132 47-132 47-313.01 47-313.1 

47-133 47-133 47-314 

47-134 47-134 to 

47-135 47-135 47-317 47-314 to 47-317 

47-136 47-136 47-317.03a 47-317.3a 

47-137 47-137 47-317.04a 47-317.4a 

47-138 47-138 47-317.07 — 

47-139 47-318 47-318 

to 47-318.01 47-318.1 

47-142 47-139 to 47-142 47-318.02 47-318.2 

47-161 47-161 47-318.03 47-318.3 

47-162 47-162 47-318.04 47-318.4 

47-163 47-163 47-318.05 47-318.5 

47-164 47-164 47-318.06 

47-165 47-165 47-319.01 47-319.1 

47-166 47-166 47-319.02 47-319.2 

47-167 47-167 47-319.03 47-319.3 

47-168 47-168 47-319.04 47-319.4 

47-169 47-169 47-335 47-335 

47-170 47-170 47-335.01 — 

47-171 47-171 47-336 47-336 



TAXATION, LICENSING, FEES, ETC. 



2001 Edition 1981 Edition 

47-337 47-337 

47-338 47-338 

47-339 47-339 

47-340 47-340 

47-340.01 47-340.1 

47-340.02 47-340.2 

47-340.03 47-340.3 

47_340.04 47-340.4 

47-340.05 47-340.5 

47-340.06 47-340.6 

47_340.07 47-340.7 

47-340.08 47-340.8 

47_340.09 47-340.9 

47-340.10 47-340.10 

47_340.11 47-340.11 

47-340.12 47-340.12 

47_340.13 47-340.13 

47-340.14 47-340.14 

47-340.15 47-340.15 

47-340.16 47_340.16 

47-340.20 47-340.20 

47-340.21 47-340.21 

47-340.22 47-340.22 

47-340.23 47-340.23 

47-341 47-341 

47-342 47-342 

47-343 47-343 

47-344 47-344 

47-345 47-345 

47-345.01 47-345.1 

47-346 47-346 

47-347 47-347 

47-348 47-348 

47-349 47-350 

47-350 47-351 



47-351 
47-351 
47-351 
47-351 
47-351 
47-351 
47-351 
47-351 
47-351 
47-351 
47-351 
47-351 
47-351 
47-351 
47-351 
47-351 
47-361 



01 
02 
03 
04 
05 
06 
07 
08 
09 
10 
11 
12 
13 
14 



. 47-351.1 
. 47-351.2 
. 47-351.3 
. 47-351.4 
. 47-351.5 
. 47-351.6 
. 47-351.7 
. 47-351.8 
. 47-351.9 
47-351.10 
47-351.11 
47-351.12 
47-351.13 
47-351.14 



15 47-351.15 

16 47-351.16 

47-361 

47-362 47-362 

47-363 47-363 

47-364 47-364 

47-365 



2001 Edition 1981 Edition 

47-371 47-371 

47-372 47-372 

47-373 47-373 

47-374 47-374 

47-375 47-375 

47-376 47-376 

47-377 47-377 

47-381 47-381 

47-382 47-382 

47-383 47-383 

47-384 47-384 

47-385 47-385 

47-387.01 

47-391.01 47-391.1 

47-391.02 47-391.2 

47-391.03 47-391.3 

47-391.04 47-391.4 

47-391.05 47-391.5 

47-391.06 47-391.6 

47-391.07 47-391.7 

47-391.08 47-391.8 

47-391.09 47-391.9 

47-392.01 47-392.1 

47-392.02 47-392.2 

47-392.03 47-392.3 

47-392.04 47-392.4 

47-392.05 47-392.5 

47-392.06 47-392.6 

47-392.07 47-392.7 

47-392.08 47-392.8 

47-392.09 47-392.9 

47-392.10 47-392.10 

47-392.11 47-392.11 

47-392.12 47-392.12 

47-392.13 47-392.13 

47-392.14 47-392.14 

47-392.15 47-392.15 

47-392.16 
to 

47-392.20 47-392.16 to 

47-392.20 

47-392.21 47-392.21 

47-392.22 47-392.22 

47-392.23 47-392.23 

47-392.24 47-392.24 

47-392.25 47-392.25 

47-392.26 47-392.26 

47-393 47-393 

47-395 47-395 

47-395.01 47-395.1 

47-395.02 47-395.2 

47-395.03 47-395.3 

47-395.04 47-395.4 

47-395.05 47-395.5 

47-396.01 . 47-396.1 

47-398.01 47-398.1 



TAXATION, LICENSING, FEES, ETC. 

2001 Edition 1981 Edition 2001 Edition 1981 Edition 

47-398.02 47-398.2 47-704 47-704 

47-398.03 47-398.3 47-705 47-705 

47-398.04 47-398.4 47-706 47-706 

47-398.05 47-398.5 47-707 47-707 

47-398.06 47-398.6 47-708 47-708 

47-401 47-401 47-709 47-709 

47-402 47-402 47-801 47-801 

47-403 47-403 47-802 47-802 

47-404 47-404 47-803 . . . 47-803 

47-405 47-405 47-811 47-811 

47-406 47-406 47-811.01 47-811.1 

47-407 47-407 47-812 47-812 

47-408 47-408 47-813 47-813 

47-409 47-409 47-814 47-814 

47-410 47-410 47-815 47-815 

47-411 47-411 47-816 47-816 

47-412 47-412 47-817 47-817 

47-413 47-413 47-818 47-818 

47-414 47-414 47-818.01 47-818.1 

47-421 47-421 47-819 47-819 

47-422 47-422 47-820 47-820 

47-423 47-423 47-820.01 47-820.1 

47-424 47-424 47-821 47-821 

47-425 47-425 47-822 47-822 

47-431 47-431 47-823 47-823 

47-432 47-432 47-824 47-824 

47-433 47-433 47-825 47-825 

47-441 47-441 47-825.01 47-825.1 

47-442 47-442 47-825.02 47-825.2 

47-443 47-443 47-825.03 47-825.3 

47-444 47-444 47-826 47-826 

47-445 47-445 47-827 47-827 

47-446 47-446 47-828 47-828 

47-451 47-451 47-829 47-829 

47-452 47-452 47-830 47-830 

47-453 47-453 47-831 47-831 

47-454 47-454 47-832 47-832 

47-455 47-455 47-833 47-833 

47-456 47-456 47-834 47-834 

47-457 47-457 47-835 47-835 

47-458 47-458 47-836 47-836 

47-459 47-459 47-837 47-837 

47-459.01 47-459.1 47-838 47-838 

47-461 47-461 47-839 47-839 

47-462 47-462 47-840 47-840 

47-463 47-463 47-841 47-841 

47-464 47-464 47-842 47-842 

47-501 47-501 47-843 47-843 

47-502 47-502 47-844 47-844 

47-503 47-503 47-845 47-845 

47-504 47-504 47-845.01 47-845.1 

47-601 47-601 47-846 47-846 

47-602 47-602 47-846.01 47-846.1 

47-701 47-701 47-847 47-847 

47-702 47-702 47-848 47-848 

47-703 47-703 47-849 47-849 



TAXATION, LICENSING, FEES, ETC. 

2001 Edition 1981 Edition 2001 Edition 1981 Edition 

47-850 47-850 47-1020 , 47-1020 

47-851 47-851 47-1021 47-1021 

47-852 47-852 47-1022 47-1022 

47-853 47-853 47-1023 47-1023 

47-854 47-854 47-1024 , 47-1024 

47-855 47-855 47-1025 47-1025 

47-856 47-856 47-1026 47-1026 

47-861 47-861 47-1027 47-1027 

47-862 47-862 47-1028 47-1028 

47-863 47-863 47-1029 47-1029 

47-871 47-871 47-1030 47-1030 

47-872 47-872 47-1031 47-1031 

47-873 47-873 47-1032 47-1032 

47-874 47-874 47-1033 47-1033 

47-901 47-901 47-1034 47-1034 

47-902 47-902 47-1035 47-1035 

47-903 47-903 47-1036 47-1036 

47-904 47-904 47-1036.01 47-1036.1 

47-905 47-905 47-1037 47-1037 

47-906 47-906 47-1038 47-1038 

47-907 47-907 47-1039 47-1039 

47-908 47-908 47-1040 47-1040 

47-909 47-909 47-1041 47-1041 

47-910 47-910 47-1042 47-1042 

47-911 47-91 1 47-1043 47-1043 

47-912 47-912 47-1044 47-1044 

47-913 47-913 47-1045 47-1045 

47-914 47-914 47-1046 47-1046 

47-915 47-915 47-1047 47-1047 

47-916 47-916 47-1048 47-1048 

47-917 , 47-917 47-1049 

47-918 47-918 47-1101 47-1101 

47-919 47-919 47-1102 47-1102 

47-920 47-920 47-1 103 47-1103 

47-921 47-921 47-1104 47-1104 

47-922 47-922 47-1105 47-1105 

47-1001 47-1001 47-1201 47-1201 

47-1002 47-1002 47-1202 . 47-1202 

47-1003 47-1003 47-1202.01 47-1202.1 

47-1004 47-1004 47-1203 47-1203 

47-1005 47-1005 47-1204 47-1204 

47-1006 47-1006 47-1205 47-1205 

47-1007 47-1007 47-1206 47-1206 

47-1008 47-1008 47-1207 47-1207 

47-1009 47-1009 47-1221 

47-1010 47-1010 to 

47-1010.01 47-1010.1 47-1232 47-1221 to 47-1232 

47-1011 47-1011 47-1241 47-1241 

47-1012 47-1012 47-1242 47-1242 

47-1013 47-1013 47-1243 47-1243 

47-1014 47-1014 47-1244 47-1244 

47-1015 47-1015 47-1245 47-1245 

47-1016 47-1016 47-1246 47-1246 

47-1017 47-1017 47-1247 47-1247 

47-1018 47-1018 47-1248 47-1248 

47-1019 47-1019 47-1249 47-1249 



TAXATION, LICENSING, FEES, ETC. 

2001 Edition 1981 Edition 2001 Edition 1981 Edition 

47-1250 47-1250 47-1522 47-1522 

47-1251 47-1251 47-1523 47-1523 

47-1252 47-1252 47-1524 47-1524 

47-1301 47-1301 47-1525 47-1525 

47-1302 47-1302 47-1526 47-1526 

47-1303 47-1303 47-1527 47-1527 

47-1303.01 47-1303.1 47-1528 47-1528 

47-1303.02 47-1303.2 47-1529 47-1529 

47-1303.03 47-1303.3 47-1530 47-1530 

47-1303.04 47_1303.4 47-1531 47-1531 

47-1304 47-1304 47-1532 47-1532 

47-1305 47-1305 47-1533 47-1533 

47-1306 47-1306 47-1534 47-1534 

47-1307 47-1307 47-1535 47-1535 

47-1308 47-1308 47-1536 47-1536 

47-1309 47-1309 47-1601 47-1601 

47-1310 47-1310 47-1602 47-1602 

47-1311 47-131 1 47-1603 47-1603 

47-1312 47-1312 47-1604 47-1604 

47-1313 47-1313 47-1605 47-1605 

47-1314 47-1314 47-1701 47-1701 

47-1315 47-1315 47-1702 47-1702 

47-1316 47-1316 47-1703 47-1703 

47-1317 47-1317 47-1704 47-1704 

47-1318 47-1318 47-1705 47-1705 

47-1319 47-1319 47-1706 47-1706 

47-1320 47-1320 47-1707 47-1707 

47-1401 47-1401 47-1708 47-1708 

47-141 1 47-1709 47-1709 

to 47-1710 47-1710 

47-1421 47-1411 to 47-1421 47-1711 47-1711 

47-1431 47-1431 47-1712 47-1712 

47-1432 47-1432 47-1801.01 47-1801.1 

47-1433 47-1433 47-1801. Ola 47-1801. la 

47-1441 47-1441 47-1801.02 47-1801.2 

47-1442 47-1442 47-1801.03 47-1801.3 

47-1443 . 47-1443 47-1801.04 47-1801.4 

47-1444 47-1444 47-1801.05 47-1801.5 

47-1445 47-1445 47-1802.01 47-1802.1 

47-1446 47-1446 47-1802.02 47-1802.2 

47-1447 47-1447 47-1802.03 47-1802.3 

47-1448 47-1448 47-1803.01 47-1803.1 

47-1449 47-1449 47-1803.02 47-1803.2 

47-1450 47-1450 47-1803.03 47-1803.3 

47-1451 47-1451 47-1804.01 47-1804.1 

47-1461 47-1461 47-1804.02 47-1804.2 

47-1462 47-1462 47-1804.03 47-1804.3 

47-1471 47-1471 47-1804.04 47-1804.4 

47-1501 47-1804,05 47-1804.5 

to 47-1804.06 47-1804.6 

47-1507 47-1501 to 47-1507 47-1804.07 47-1804.7 

47-1508 47-1508 47-1805.01 47-1805.1 

47-1509 47-1509 47-1805.02 . . . 47-1805.2 

47-1510, 47-1511 47-1510, 47-151 1 47-1805.03 47-1805.3 

47-1512 47-1512 47-1805.04 47-1805.4 

47-1521 47-1521 47-1806.01 47-1806.1 



TAXATION, LICENSING, FEES, ETC. 

2001 Edition 1981 Edition 2001 Edition 1981 Edition 

47-1806.02 47-1806.2 47-1812.17 47-1812.17 

47-1806.03 47-1806.3 47-1813.01 47-1813.1 

47-1806.04 47-1806.4 47-1813.02 47-1813.2 

47-1806.05 47-1806.5 47-1813.03 47-1813.3 

47-1806.06 47-1806.6 47-1813.04 47-1813.4 

47-1806.07 47-1813.05 . . 47-1813.5 

47-1807.01 47-1807.1 47-1813.06 47-1813.6 

47-1807.02 47-1807.2 47-1813.07 47-1813.7 

47-1807.02a 47-1807.2a 47-1814.01 47-1814.1 

47-1807.03 47-1807.3 47-1814.02 47-1814.2 

47-1807.04 47-1807.4 47-1814.03 47-1814.3 

47-1807.05 47-1807.5 47-1814.04 47-1814.4 

47-1807.06 47-1807.6 47-1814.05 47-1814.5 

47-1808.01 47-1808.1 47-1814.06 47-1814.6 

47-1808.02 47-1808.2 47-1814.07 47-1814.7 

47-1808.03 47-1808.3 47-1814.08 47-1814.8 

47-1808.03a 47-1808.3a 47-1814.09 47-1814.9 

47-1808.04 47-1808.4 47-1815.01 47-1815.1 

47-1808.05 47-1808.5 47-1816.01 47-1816.1 

47-1808.06 47-1808.6 47-1816.02 47-1816.2 

47-1808.07 47-1808.7 47-1816.03 47-1816.3 

47-1809.01 47-1809.1 47-1901 

47-1809.02 47-1809.2 to 

47-1809.03 47-1809.3 47-1907 47-1901 to 47-1907 

47-1809.04 : 47-1809.4 47-1911 

47-1809.05 47-1809.5 to 

47-1809.06 47-1809.6 47-1918 47-1911 to 47-1918 

47-1809.07 47-1809.7 47-1921 

47-1809.08 47-1809.8 to 

47-1809.09 47-1809.9 47-1936 47-1921 to 47-1936 

47-1809.10 47-1809.10 47-2001 47-2001 

47_1810.01 47-1810.1 47-2002 47-2002 

47-1810.02 47-1810.2 47-2002.01 47-2002.1 

47-1810.03 47-1810.3 47-2002.02 47-2002.2 

47-1811.01 47-1811.1 47-2002.03 47-2002.3 

47-181 1.02 47-181 1.2 47-2003 47-2003 

47-1811.03 47-1811.3 47-2004 47-2004 

47_1811.04 47-1811.4 47-2005 47-2005 

47-1812.01 47-1812.1 47-2006 47-2006 

47-1812.02 47-1812,2 47-2007 47-2007 

47-1812.03 47-1812.3 47-2008 47-2008 

47-1812.04 47-1812.4 47-2009 47-2009 

47-1812.05 47-1812.5 47-2010 47-2010 

47-1812.06 47-1812.6 47-2011 47-2011 

47-1812.07 47-1812.7 47-2012 47-2012 

47-1812.08 47-1812.8 47-2013 47-2013 

47-1812.09 47-1812.9 47-2014 47-2014 

47-1812.10 47-1812.10 47-2015 47-2015 

47-1812.11 47-1812.11 47-2016 47-2016 

47-1812.1 la 47-1812.1 la 47-2017 47-2017 

47-1812. 101b 47-1812.1 lb 47-2018 47-2018 

47-1812.12 47-1812.12 47-2019 47-2019 

47-1812.13 47-1812.13 47-2020 47-2020 

47-1812.14 47-1812.14 47-2021 47-2021 

47-1812.15 47-1812.15 47-2022 47-2022 

47-1812.16 47-1812.16 47-2023 47-2023 



TAXATION, LICENSING, FEES, ETC. 

2001 Edition 1981 Edition 2001 Edition 1981 Edition 

47-2024 47-2024 47-2321 47-2321 

47-2025 47-2025 47-2322 47-2322 

47-2026 47-2026 47-2323 47-2323 

47-2027 47-2027 47-2324 47-2324 

47-2028 47-2028 47-2325 47-2325 

47-2029 47-2029 47-2351 47-2351 

47-2030 47-2030 47-2352 47-2352 

47-2031 47-2031 47-2353 47-2353 

47-2032 47-2032 47-2354 47-2354 

47-2101 47-2101 47-2401 47-2401 

47-2102 47-2102 47-2402 47-2402 

47-2103 47-2103 47-2403 47-2403 

47-2104 47-2104 47-2404 47-2404 

47-2105 47-2105 47-2405 47-2405 

47-2106 47-2106 47-2406 47-2406 

47-2107 47-2107 47-2407 47-2407 

47-2108 47-2108 47-2408 47-2408 

47-2109 47-2109 47-2409 47-2409 

47-21 10 47-21 10 47-2410 47-2410 

47-2201 47-2201 47-241 1 47-241 1 

47-2202 47-2202 47-2411.01 47-2411.1 

47-2202.01 47-2202.1 47-2412 47-2412 

47-2202.02 47-2202.2 47-2413 47-2413 

47-2203 47-2203 47-2414 47-2414 

47-2204 47-2204 47-2415 47-2415 

47-2205 47-2205 47-2416 47-2416 

47-2206 47-2206 47-2417 47-2417 

47-2207 47-2207 47-2418 47-2418 

47-2208 47-2208 47-2501 47-2501 

47-2209 47-2209 47-2501.01 47-2501.1 

47-2210 47-2210 47-2502 47-2502 

47-2211 47-2211 47-2503 47-2503 

47-2212 47-2212 47-2504 47-2504 

47-2213 47-2213 47-2505 47-2505 

47-2214 47-2214 47-2506 47-2506 

47-2301 47-2301 47-2507 47-2507 

47-2301.01 47-2301.1 47-2508 47-2508 

47-2302 47-2302 47-2509 47-2509 

47-2303 47-2303 47-2510 47-25 10 

47-2304 47-2304 47-25 11 47-25 1 1 

47-2305 47-2305 47-2512 47-2512 

47-2306 47-2306 47-2513 47-2513 

47-2307 47-2307 47-2514 47-2514 

47-2308 47-2308 47-2515 47-2515 

47-2309 47-2309 47-2601 47-2601 

47-2310 47-2310 47-2602 47-2602 

47-23 11 47-23 1 1 47-2603 47-2603 

47-23 12 47-23 12 47-2604 47-2604 

47-2313 47-2313 47-2605 47-2605 

47-2314 47-2314 47-2606 47-2606 

47-2315 47-23 15 47-2607 47-2607 

47-2316 47-2316 47-2608 47-2608 

47-2317 47-2317 47-2608.01 47-2608.1 

47-2318 47-2318 47-2609 47-2609 

47-2319 47-2319 47-2610 47-2610 

47-2320 47-2320 47-261 1 47-26 1 1 



TAXATION, LICENSING, FEES, ETC. 

2001 Edition 1981 Edition 2001 Edition 1981 Edition 

47-2701 47-2701 47-2827 47-2827 

47-2702 47-2702 47-2828 47-2828 

47-2703 47-2703 47-2829 47-2829 

47-2704 47-2704 47-2830 47-2830 

47-2705 47-2705 47-2831 47-2831 

47-2706 47-2706 47-2832 47-2832 

47-2707 47-2707 47-2832.01 47-2832.1 

47-2708 47-2708 47-2833 47-2833 

47-271 1 47-271 1 47-2834 47-2834 

47-2712 47-2712 47-2835 47-2835 

47-2713 47-2713 47-2836 47-2836 

47-2714 47-2714 47-2837 47-2837 

47-2715 47-2715 47-2838 47-2838 

47-2716 , 47-2716 47-2839 47-2839 

47-2717 47-2717 47-2840 47-2840 

47-2718 47-2718 47-2841 47-2841 

47-2731 47-2731 47-2842 47-2842 

47-2732 47-2732 47-2843 47-2843 

47-2733 47-2733 47-2844 47-2844 

47-2734 47-2734 47-2845 47-2845 

47-2735 47-2735 47-2846 . 47-2846 

47-2736 47-2736 47-2847 47-2847 

47-2737 47-2737 47-2848 47-2848 

47-2738 47-2738 47-2849 47-2849 

47-2739 47-2739 47-2851.01 47-2851.1 

47-2740 47-2740 47-2851.02 47-2851.2 

47-2751 47-2751 47-2851.03 47-2851.3 

47-2752 47-2752 47-2851.03a 47-2851. 3a 

47-2753 47-2753 47-2851 .03b 47-285 1 .3b 

47-2801 47-2801 47-2851. 03c 47-2851.3c 

47-2802 47-2802 47-2851.04 47-2851.4 

47-2803 47-2803 47-2851.05 47-2851.5 

47-2804 47-2804 47-2851.06 47-2851.6 

47-2805 47-2805 47-2851.07 47-2851.7 

47-2805.01 47-2805.1 47-2851.08 47-2851.8 

47-2806 47-2806 47-2851.09 47-2851.9 

47-2807 47-2807 47-2851.10 47-2851.10 

47-2808 47-2808 47-2851.11 47-2851.1 1 

47-2809 47-2809 47-2851.12 47-2851.12 

47-2810 47-2810 47-2851.13 47-2851.13 

47-2811 47-2811 47-2851.14 47-2851.14 

47-2812 47-2812 47-2851.15 47-2851.15 

47-2813 47-2813 47-2851.16 47-2851.16 

47-2814 47-2814 47-2851.17 47-2851.17 

47-2815 47-2815 47-2851.18 47-2851,18 

47-2816 47-2816 47-2851.18 47-2851.19 

47-2817 47-2817 47-2851.20 47-2851.20 

47-2818 47-2818 47-2853.01 47-2853.1 

47-2819 47-2819 47-2853.02 47-2853.2 

47-2820 47-2820 47-2853.03 47-2853.3 

47-2821 47-2821 47-2853.04 47-2853.4 

47-2822 47-2822 47-2853.05 47-2853.5 

47-2823 47-2823 47-2853.06 47-2853.6 

47-2824 47-2824 47-2853.07 47-2853.7 

47-2825 47-2825 47-2853.08 47-2853.8 

47-2826 47-2826 47-2853.09 47-2853.9 

10 



TAXATION, LICENSING, FEES, ETC. 

2001 Edition 1981 Edition 2001 Edition 1981 Edition 

47-2853.10 47-2853.10 47-2853.133 47-2853.133 

47-2853.11 47-2853.11 47-2853.141 47-2853.141 

47-2853.12 47-2853.12 47-2853.142 47-2853.142 

47-2853.13 47-2853.13 47-2853.143 47-2853.143 

47-2853.14 47-2853.14 47-2853.151 47-2853.151 

47-2853.15 47-2853.15 47-2853.152 47-2853.152 

47-2853.16 47-2853.16 47-2853.153 47-2853.153 

47-2853.17 47-2853.17 47-2853.161 47-2853.161 

47-2853.18 47-2853.18 47-2853.162 47-2853.162 

47-2853.19 47-2853.19 47-2853.163 47-2853.163 

47-2853.20 47-2853.20 47-2853.171 47-2853.171 

47-2853.21 47-2853.21 47-2853.172 47-2853.172 

47-2853.22 47-2853.22 47-2853.173 47-2853.173 

47-2853.23 47-2853.23 47-2853.181 47-2853.181 

47-2853.24 47-2853.24 47-2853.182 47-2853,182 

47-2853.25 47-2853.25 47-2853.183 47-2853.183 

47-2853.26 47-2853.26 47-2853.184 47-2853.184 

47-2853.27 47-2853.27 47-2853.185 47-2853.185 

47-2853.28 47-2853.28 47-2853.186 47-2853.186 

47-2853.29 47-2853.29 47-2853.187 47-2853.187 

47-2853.30 47-2853.30 47-2853.191 47-2853.191 

47-2853.41 47-2853.41 47-2853.192 47-2853.192 

47-2853.42 47-2853.42 47-2853. 193 47-2853. 1 93 

47-2853.43 47-2853.43 47-2853. 194 47-2853. 194 

47-2853.44 47-2853.44 47-2853.195 47-2853.195 

47-2853.45 47-2853.45 47-2853.196 47-2853.196 

47-2853.46 47-2853.46 47-2853. 197 47-2853. 197 

47-2853.47 47-2853.47 47-2853.198 47-2853.198 

47-2853.48 47-2853.48 47-2853.201 47-2853.201 

47-2853.51 47-2853.51 47-2853.202 47-2853.202 

47-2853.52 47-2853.52 47-2853.203 47-2853.203 

47-2853.53 47-2853.53 47-2853.211 47-2853.211 

47-2853.61 47-2853.61 47-2853.212 47-2853.212 

47-2853.62 47-2853.62 47-2853.213 47-2853.213 

47-2853.63 47-2853.63 47-2853.221 47-2853.221 

47-2853.71 47-2853.71 47-2853.222 47-2853.222 

47-2853.72 47-2853.72 47-2853.223 47-2853.223 

47-2853.73 47-2853.73 47-2853.224 47-2853.224 

47-2853.81 47-2853.81 47-2855.01 . . 47-2855.1 

47-2853.82 47-2853.82 47-2855.02 47-2855.2 

47-2853.83 47-2853,83 47-2855.03 47-2855.3 

47-2853.91 47-2853.91 47-2855.04 47-2855.4 

47-2853.92 47-2853.92 47-2855.05 47-2855.5 

47-2853.93 47-2853.93 47-2861 47-2861 

47-2853.101 47-2853.101 47-2862 47-2862 

47-2853.102 47-2853.102 47-2863 47-2863 

47-2853.103 47-2853.103 47-2864 47-2864 

47-2853. 1 11 . 47-2853. 1 1 1 47-2865 47-2865 

47-2853.1 12 47-2853.1 12 47-2866 47-2866 

47-2853.113 47-2853.1 13 47-2881 47-2881 

47-2853.1 14 47-2853.1 14 47-2883.01 2-501 

47-2853.121 47-2853.121 47-2883.02 2-502 

47-2853.122 47-2853,122 47-2883.03 2-503 

47-2853.123 47-2853.123 47-2883.04 2-504 

47-2853.131 47-2853.131 47-2883.05 2-505 

47-2853.132 47-2853.132 47-2883.06 2-506 

11 



TAXATION, LICENSING, FEES, ETC. 



2001 Edition 1981 Edition 

47-2883.07 2-507 

47-2884.01 2-1901 

47-2884.02 2-1902 

47-2884.03 2-1903 

47-2884.04 2-1904 

47-2884.05 2-1905 

47-2884.06 2-1906 

47-2884.07 2-1907 

47-2884.08 2-1908 

47-2884.09 2-1909 

47-2884.10 2-1910 

47-2884.11 2-1911 

47-2884.12 2-1912 

47-2884.13 2-1913 

47-2884.14 2-1914 

47-2884.15 2-1915 

47-2884.16 2-1916 

47-2884.17 2-1917 

47-2884.18 2-1918 

47-2884.19 2-1919 

47-2885.01 2-2001 

47-2885.02 2-2002 

47-2885.03 2-2003 

47-2885.04 2-2004 

47-2885.05 2-2005 

47-2885.06 2-2006 

47-2885.07 2-2007 

47-2885.08 2-2008 

47-2885.09 2-2009 

47-2885.10 2-2010 

47-2885.11 2-2011 

47-2885.12 2-2012 

47-2885.13 2-2013 

47-2885.14 2-2014 

47-2885.15 2-2015 

47-2885.16 2-2016 

47-2885.17 2-2017 

47-2885. 17a 2-2017.1 

47-2885.18 2-2018 

47-2885.19 2-2019 

47-2885.20 2-2020 

47-2885.21 2-2021 

47-2885.22 2-2022 

47-2885.23 2-2023 

47-2886.01 2-2301 

47-2886.02 2-2302 

47-2886.03 2-2303 

47-2886.04 2-2304 

47-2886.05 2-2305 

47-2886.06 2-2306 

47-2886.07 2-2307 

47-2886.08 2-2308 

47-2886.09 2-2309 

47-2886.10 2-2310 

47-2886.11 2-2311 

47-2886.12 2-2312 



2001 Edition 1981 Edition 

47-2886.13 2-2313 

47-2886.14 2-2314 

47-2886.15 2-2315 

47-2886.16 2-2316 

47-2886.17 2-2317 

47-2886.18 2-2318 

47-2901 47-2901 

47-2902 47-2902 

47-2903 47-2903 

47-2904 47-2904 

47-2905 47-2905 

47-2906 47-2906 

47-2907 . . . 47-2907 

47-2908 47-2908 

47-2909 47-2909 

47-2910 47-2910 

47-2911 47-2911 

47-3001 
to 

47-3009 47-3001 to 47-3009 

47-3010, 47-3011 47-3010, 47-3011 

47-3101 47-3101 

47-3102 47-3102 

47-3103 47-3103 

47-3104 47-3104 

47-3105 47-3105 

47-3106 47-3106 

47-3107 47-3107 

47-3108 47-3108 

47-3109 47-3109 

47-3110 47-3110 

47-3111 47-3111 

47-3112 47-3112 

47-3113 47-3113 

47-3114 47-3114 

47-3115 47-3115 

47-3116 47-3116 

47-3117 .47-3117 

47-3151 47-3151 

47-3152 47-3152 

47-3153 47-3153 

47-3154 47-3154 

47-3201 47-3201 

47-3202 47-3202 

47-3203.. 47-3203 

47-3204 47-3204 

47-3205 47-3205 

47-3206 47-3206 

47-3207 47-3207 

47-3211 47-3211 

47-3212 47-3212 

47-3213 47-3213 

47-3214 47-3214 

47-3215 47-3215 

47-3216 47-3216 

47-3221 47-3221 



12 



TAXATION, LICENSING, FEES, ETC. 

2001 Edition 1981 Edition 2001 Edition 1981 Edition 

47-3301 47-3301 47-3708 47-3708 

47-3302 47-3302 47-3709 47-3709 

47-3303 47-3303 47-3710 47-3710 

47-3304 47-3304 47-371 1 47-37 1 1 

47-3305 47-3305 47-3712 47-3712 

47-3306 47-3306 47-3713 47-3713 

47-3307 47-3307 47-3714 47-3714 

47-3308 47-3308 47-3715 47-37 15 

47-3309 47-3309 47-3716 47-3716 

47-3310 47-3310 47-3717 47-3717 

47-3401 47-3401 47-3718 47-3718 

47-3401.01 47-3401.1 47-3719 47-3719 

47-3401.02 47-3401.2 47-3720 47-3720 

47-3401.03 47-3401.3 47-3721 47-3721 

47-3401.04 47-3401.4 47-3722 47-3722 

47-3401.05 47-3401.5 47-3723 47-3723 

47-3402 47-3402 47-3801 47-3801 

47-3403 47-3403 47-3802 47-3802 

47-3404 47-3404 47-3803 47-3803 

47-3405 47-3405 47-3804 47-3804 

47-3406 47-3406 47-3901 47-3901 

47-3406.01 47-3406.1 47-3902 47-3902 

47-3406.02 47-3406.2 47-3903 47-3903 

47-3407 47-3407 47-3904 47-3904 

47-3408 47-3408 47-3905 47-3905 

47-3409 47-3409 47-3906 47-3906 

47-3410 47-3410 47-3907 47-3907 

47-3501 47-3501 47-3908 47-3908 

47-3502 47-3502 47-3909 47-3909 

47-3503 47-3503 47-3910 47-3910 

47-3504 47-3504 47-3911 47-3911 

47-3505 47-3505 47-3912 47-3912 

47-3506 47-3506 47-3913 47-3913 

47-3506.01 47-3506.1 47-3914 47-3914 

47-3507 47-3507 47-3915 47-3915 

47-3601 47-3601 47-3916 47-3916 

47-3602 47-3602 47-3917 47-3917 

47-3603 47-3603 47-3918 47-3918 

47-3604 47-3604 47-3919 47-3919 

47-3701 47-3701 47-3920 47-3920 

47-3702 47-3702 47-3921 47-3921 

47-3703 47-3703 47-4001 47-4001 

47-3704 47-3704 47-4002 47-4002 

47-3705 47-3705 47-4003 47-4003 

47-3706 47-3706 47-4004 47-4004 

47-3707 47-3707 47-4005 47-4005 

Historical and Statutory Notes 

Legislative History of Laws 24, 1996, it was assigned Act No. 11-518 and 

Law 11-254, the "Title 47, D.C. Code Enact- transmitted to both Houses of Congress for its 

merit Act of 1996," was introduced in Council review. D.C. Law 11-254 became effective 

and assigned Bill No. 11-865, which was re- April 9, 1997. 
ferred to the Committee of the Whole. The Bill 

was adopted on first and second readings on Miscellaneous Notes 

November 7, 1996, and December 3, 1996, re- Enactment of Title 47: Section 2 of D.C. Law 

spectively. Signed by the Mayor on December 11-254 enacted Title 47 of the District of Co- 

13 



TAXATION, LICENSING, FEES, ETC. 



lumbia Code into law. D.C. Law 11-254 did 
not affect Charter provisions, i.e. ; those provi- 
sions derived from title IV of the Home Rule 
Act, Public Law 93-198. D.C. Law 11-254 has 
been added to the historical citation of each 
provision of the title in existence at the time of 
its introduction in Council except for Charter 
provisions. 

Section 4 of D.C. Law 11-254 provided that 
"§§ 47-101, 47-117, 47-130, 47-301, 47-302, 
47-303, 47-304, 47-304.1, 47-305, 47-310, 
47-312, 47-317.1 through 47-317.6, 47-321 
through 47-325, 47-327 through 47-331, and 
47-332 through 47-334 of Title 47 
[§§ 1-204.41, 1-204.55, 1-204.50, 1-204.42, 
1-204.43, 1-204.44, 1-204.46, 1-204.53, 
1_204.47, 1-204.48, 1-204.49, l-204.24a 
through l-204.24f, 1-204.61 through 1-204.65, 
1-204.71 through 1-204.81, and 1-204.85 



through 1-204.90, 2001 Ed.] of the District of 
Columbia Code shall be enacted as part of Title 
47 upon the adoption by Congress of legislation 
so enacting these sections." 

D.C. Law r 11-254 did not make substantive 
changes to the provisions of Title 47; the only 
changes were technical corrections. No at- 
tempt has been made to detail each of these 
changes in an Effect of Amendment note. 

Tribute to Chairman Clarke: Chairman David 
A. Clarke was instrumental in the enactment of 
Title 47 into law. His efforts are hereby grate- 
fully acknowledged. Under the leadership of 
Chairman Clarke the Council adopted Title 47 
as the first enacted title to the D.C. Code since 
the 1974 enactment of Home Rule in the Dis- 
trict. 



14 



Chapter 19 

Inheritance and Estate Taxes. [Repealed] 

Subchapter I. Inheritance Tax. [Repealed] 

United States Code Annotated 

Federal estate taxes, credits against tax, see 26 U.S.C.A. § 2010 et seq. 

Federal estate taxes, gross estate, see 26 U.S.C.A. § 2031 et seq. 

Federal estate taxes, imposition of tax, see 26 U.S.C.A. § 2001 et seq. 

Federal estate taxes, taxable estate, see 26 U.S.C.A. § 2051 et seq. 

Federal taxes on generation-skipping transfers, see 26 U.S.C.A. § 2601 et seq. 

§§ 47-1901 to 47-1907. Imposition of tax; tax based on market value; 
appraisal; appraisal deemed true value; tax to be lien; excep- 
tions; report by decedent's personal representative; contents; 
payment; collection of tax from distributive share; property 
not under control of personal representative; life and future 
estates; payment of tax; lien. [Repealed] 

(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.) 

Historical and Statutory Notes 

Prior Codifications referred to the Committee on Finance and Reve- 

1981 Ed., §§ 47-1901 to 47-1907. nue. The Bill was adopted on first and second 

readings on September 23, 1986 and October 7, 

Legislative History of Laws 1986, respectively. Signed by the Mayor on 

Law 6-168, the "Inheritance and Estate Tax October 27, 1986, it was assigned Act No. 6-217 

Revision Act of 1986/' was introduced in Coun- and transmitted to both Houses of Congress for 

cil and assigned Bill No. 6-372, which was its review. 



Subchapter II. Estate Tax. [Repealed] 

§§ 47-1911 to 47-1918. Imposition of tax; additional levy on transfers; 
credits; restriction; tax not to exceed difference between 
maximum credit and levy by states; benefits to District; tax 
on transfer of nonresidents' real and personal property; exec- 
utor to file copy of federal return with Assessor; assessment 
on basis of return; tax payable within 17 months. [Re- 
pealed] 

(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

198 J Ed. §§ 47-1911 to 47-1918. For legislative history of D.C. Law 6-168, see 

Historical and Statutory Notes following 
§ 47-1901. 

15 



§§47-1921 to 47-1936 TAXATION, LICENSING, FEES, ETC. 

Repealed 

Subchapter III. Miscellaneous Provisions. [Repealed] 

§§ 47-1921 to 47-1936. Liability of bond for assessments; limitation; 
monthly report of names of decedents by Register of Wills; 
administration; testimony; production of books and records; 
arrears; enforcement; failure to file return; false return; 
penalty; wilful failure to pay taxes, make return; additional 
penalty; release of lien; transfers of assets; notice; portion 
retained to pay tax; Assessor to examine assets; issuance of 
certificate; Internal Revenue Service to supply information 
to Mayor; Assessor to determine tax if return not filed when 
due; Assessor may compound and settle tax; definitions; 
situs of intangibles; trust estates; aliens; compromise and 
settlement of taxes; secrecy of returns. [Repealed] 

(Feb. 24, 1987, D.C. Law 6-168, § 24, 33 DCR 7008.) 

Historical and Statutory Notes 

Legislative History of Laws 

For legislative history of D.C. Law 6-168, see 
Historical and Statutory Notes following 
§ 47-1901. 



16 



Section 

47-2001. 
47-2002. 
47-2002.01. 

47-2002.02. 



47-2002.03. 



47-2002.04. 

47-2002.05. 

47-2003. 

47-2004. 

47-2005. 

47-2006. 

47-2007. 

47-2008. 

47-2009. 

47-2010. 

47-2011. 

47-2012. 

47-2013. 

47-2014. 

47-2015. 

47-2016. 

47-2017. 

47-2018. 

47-2019. 

47-2020. 

47-2021. 

47-2022. 

47-2023. 

47-2024. 

47-2025. 

47-2026. 

47-2027. 

47-2028. 

47-2029. 

47-2030. 

47-2031. 

47-2032. 



Chapter 20 

Gross Sales Tax. 



Definitions. 

Imposition of tax. 

Payment in lieu of collecting and remitting sales tax to be made by street 

vendors. 
Tax on gross receipts for transient lodgings or accommodations; food or 

drink for immediate consumption; spirits sold for consumption on 

premises; rental vehicles. 
Tax on gross receipts for transient lodgings or accommodations; food or 

drink for immediate consumption; spirits sold for consumption on 

premises; rental vehicles — Collection of tax and transfer to Washington 

Convention Center Authority. 
Special event promoter obligations and penalties. 
Ballpark sales taxes. 
Reimbursement of vendor for tax. 
Vendor to collect tax; credit for expenses; application. 
Exemptions. 

Application of exemption. 
Action for collection of taxes. 
Rules and regulations. 
Tax to be separately stated. 
Presumption of taxability. 

Tax a personal debt; period of limitation; liens. [Repealed] 
Tax a preferred claim; priority over property taxes. 
Collection of tax; liens; jeopardy assessments; distraint. [Repealed] 
Assumption or refund of tax by vendor unlawful; penalties. 
Monthly returns. 
Payment of tax. 
Annual returns. 

Secrecy of returns; reciprocity. 
Determination of deficiencies. 
Refunds. 
Appeals. 

Sales in bulk. [Repealed] 
Rules and regulations. 
Additional powers. 

Examination of records and witnesses. [Repealed] 
Certificate of registration. 
Certificate of Mayor; presumptions. 

Additional penalties for failure to comply with chapter. [Repealed] 
Assessment of and limitations on deficiencies. [Repealed] 
Prosecutions. [Repealed] 
Notices. [Repealed] 
Extensions of time. [Repealed] 



Historical and Statutory Notes 
Effect of Amendments Legislative History of Laws 

D.C. Law 14-213 made technical corrections For Law 14-213, see 

in items § 47-2002.03 and § 47-2002.04. § 47-820. 

17 



notes following 



TAXATION, LICENSING, FEES, ETC. 



United States Code Annotated 

Distilled spirits, wines and beer, federal excise taxes, see 26 U.S.C.A. § 5001 et seq. 

Sporting goods, federal excise taxes, see 26 U.S.C.A. § 4161. 

Tobacco products, cigarette papers and tubes, federal excise taxes, see 26 U.S.C.A. § 5701 et seq. 

United States Supreme Court 



Sales and use taxes generally, 

Commerce clause, franchise tax on for- 
eign corporations, ability of domestic 
corporations to reduce their tax base by 
reducing par value of stock, compensa- 
tory tax, see South Central Bell Tele- 
phone Co. v. Alabama, 1999, 119 S.Ct. 
1180, 526 U.S. 160, 143 L.Ed.2d 258, 
on remand 789 So. 2d 133, on remand 
789 So.2d 147. 

Commerce clause, tax credits, motor ve- 
hicle fuel containing alcohol produced 
in state or in states with reciprocity, see 
New Energy Co. of Indiana v. Limbach, 
1988, 108 S.Ct. 1803, 486 U.S. 269, 
100 L.Ed.2d 302, on remand 41 Ohio 
St.3d718, 535N.E.2d304. 

Federal contractors, discrimination, sales 
tax, see Washington v. U.S., U.S. Wash. 
1983, 103 S.Ct. 1344, 460 U.S. 536, 75 
L.Ed.2d 264, on remand 707 F.2d 381. 

Federal projects, tax on contractor, at- 
tempt to circumvent federal govern- 
ment's tax immunity, see Washington v. 
U.S., U.S.Wash.1983, 103 S.Ct. 1344, 
460 U.S. 536, 75 L.Ed.2d 264 on re- 
mand 707 F.2d 381. 

Intergovernmental tax immunity, state 
sales and use tax, bankruptcy liqui- 
dation sales, see California State Bd. of 
Equalization v. Sierra Summit, Inc., 
U.S.Cal.1989, 109 S.Ct. 2228, 490 U.S. 
844, 104L.Ed.2d910. 
Sales tax, 

Challenge of sales tax, efficiency of reme- 
dy, see Tully v. Griffin, Inc., U.S.Vt. 
1976, 97 S.Ct. 219, 429 U.S. 68, 50 
L.Ed.2d227. 

First Amendment, extension of sales tax 
to cable television, exemption for print 
media, see Leathers v. Medlock, 
U.S.Ark.1991, 111 S.Ct. 1438, 499 U.S. 
439, 113 L.Ed.2d 494, on remand 305 



Ark. 610, 808 S.W.2d 785, on remand 
311 Ark. 175, 842 S.W.2d 428. 

Interstate bus tickets, apportionment of 
sales tax, see Oklahoma Tax Com'n v. 
Jefferson Lines, Inc., U.S.Minn. 1995, 
115 S.Ct. 1331, 514 U.S. 175, 131 
L.Ed. 2d 261, rehearing denied 115 
S.Ct. 2018, 514 U.S. 1135, 131 L.Ed.2d 
1016, on remand 57 F.3d 1461. 

Leases, international cargo containers, 

sales tax, see Itel Containers Intern. 

Corp. v. Huddleston, 1993, 113 S.Ct. 

1095, 507 U.S. 60, 122 L.Ed.2d 421. 

Tax collection, 

Mail order sales of national magazines, 
see National Geographic Soc. v. Cali- 
fornia Bd. of Equalization, U.S.Cal. 
1977, 97 S.Ct. 1386, 430 U.S. 551, 51 
L.Ed.2d631. 
Sovereign powers, 

Indian tribes, sovereign powers, taxation 
of nonmembers on non-Indian land lo- 
cated within reservation boundaries, 
see Atkinson Trading Co., Inc. v. Shir- 
ley, 2001, 121 S.Ct. 1825, 532 U.S. 645, 
149 L.Ed.2d 889. 
Taxation, 
Gross receipts tax, 

Indian educational institutions, state tax 
imposed on non-Indian construction 
company's gross receipts, see Ramah 
Navajo School Bd., Inc. v. Bureau of 
Revenue of New Mexico, 1982, 102 
S.Ct. 3394, 458 U.S. 832, 73 L.Ed.2d 
1174. 

State gross receipts tax, Constitutional 
immunity or congressional exemption, 
proceeds of contracts between federal 
government and private contractors 
performed on Indian reservations, see 
Arizona Dept. of Revenue v. Blaze 
Const. Co., Inc., U.S.Ariz. 1999, 119 
S.Ct. 957, 526 U.S. 32, 143 L.Ed.2d 27. 



§ 47-2001. Definitions. 

(a) [Repealed]. 

(b) "Business" includes any activity engaged in by any person or caused to 
be engaged in by him with the object of gain, benefit, or advantage, either 
direct or indirect. 

(c) "Collector" means the Collector of Taxes of the District or his duly 
authorized representatives. 

18 



GROSS SALES TAX §47-2001 

(d) "Mayor" means the Mayor of the District of Columbia or his duly 
authorized representative or representatives. 

(e) "District" means the District of Columbia. 

(f) "Engaging in business" means commencing, conducting, or continuing in 
business, as well as liquidating a business when the liquidator thereof holds 
himself out to the public as conducting such a business. 

(g) "Food or drink" means items sold for human or animal ingestion that are 
consumed for their taste or nutritional value. These items include, but are not 
limited to, baby foods and formula; baked goods; baking soda, baking powder, 
and baking mixes; bouillon; cereal and cereal products; cocoa and cocoa 
products; coffee and coffee substitutes; condiments; cooking wines; cough 
drops; edible cake decorations; egg and egg products; fish and fish products, 
including shellfish; fruit, fruit products, and fruit juices; gelatin; honey; ice 
cream; meat and meat products; milk and milk products; nondairy creamers; 
oleomargarine; pasta and pasta products; poultry and poultry products; pow- 
dered drinks, including health and diet drinks; salad dressings; salt and salt 
substitutes; sauces and gravies; snack foods; soups; spices and herbs; sugar and 
sugar products; syrup and syrup substitutes; tea and tea substitutes; vegetables, 
vegetable products, and vegetable juices; vitamins; water; yogurt; pet foods; 
flavored extracts; ice; and any combination of these items. The term "food or 
drink" does not include spirituous or malt liquors, beers, and wines; drugs, 
medicines or pharmaceuticals; chewing tobacco; toothpaste; or mouthwash. 

(g-1) "Food or drink prepared for immediate consumption" includes, but is 
not limited to, food or drink in a heated state (except heated baked goods whose 
heated state is solely a result of baking); sandwiches suitable for immediate 
consumption; prepared salads; salad bars; party platters; cold drinks dispensed 
in or with a cup or glass either by a retailer or on a self-service basis by the 
consumer; frozen yogurt, ice cream, or ice milk sold in quantities of less than 
one pint; and all food or drink, served by, or sold in or by, restaurants, lunch 
counters, cafeterias, hotels, caterers, boarding houses, carryout shops or like 
places of business. 

(g-2) Repealed. 

(h) "Gross receipts" means the total amount of the sales prices of the retail 
sales of vendors, valued in money, whether received in money or otherwise. 

(i) "Person" includes an individual, partnership, society, club, association, 
joint-stock company, corporation, estate, receiver, trustee, assignee, or referee, 
and any other person acting in a fiduciary or representative capacity, whether 
appointed by a court or otherwise, and any combination of individuals acting as 
a unit. 

(j) "Purchaser" includes a person who purchases property or to whom is 
rendered services, receipts from which are taxable under this chapter. 

(k) "Purchaser's certificate" means a certificate signed by a purchaser and in 
such form as the Mayor shall prescribe, stating the purpose to which the 

19 



§ 47-2001 TAXATION, LICENSING, FEES, ETC. 

purchaser intends to put the subject of the sale, or the status or character of the 
purchaser. 

(1) "Retailer" includes: 

(1) Every person engaged in the business of making sales at retail; 

(2) Every person engaged in the business of making retail sales at auction 
of tangible personal property owned by the person or others; and 

(3) Every person engaged in the business of making sales for storage, use, 
or other consumption, or in the business of making sales at auction of 
tangible personal property owned by the person or others for storage, use, or 
other consumption. 

(m) "Retail establishment" means any premises in which the business of 
selling tangible personal property is conducted or in or from which any retail 
sales are made. 

(n)(l) "Retail sale" and "sale at retail" means the sale in any quantity or 
quantities of any tangible personal property or service taxable under the terms 
of this chapter. Said term shall mean all sales of tangible personal property to 
any person for any purpose other than those in which the purpose of the 
purchaser is to resell the property so transferred in the form in which the same 
is, or is to be, received by him, or to use or incorporate the property so 
transferred as a material or part of other tangible personal property to be 
produced for sale by manufacturing, assembling, processing, or refining. For 
the purpose of the tax imposed by this chapter, these terms shall include, but 
not be limited to, the following: 

(A)(i) Sales of food or drink prepared for immediate consumption as 
defined in subsection (g-1) of this section; and 

(ii) Sales of food or drink when sold from vending machines; 
(iii) Repealed; 

(B) Any production, fabrication, or printing of tangible personal property 
on special order for a consideration; 

(C) The sale or charge for any room or rooms, lodgings, or accommoda- 
tions furnished to transients by any hotel, inn, tourist camp, tourist cabin, 
or any other place in which rooms, lodgings, or accommodations are 
regularly furnished to transients for a consideration. The term "transient" 
means any person who occupies or who has the right to occupy any room 
or rooms, lodgings, or accommodations for a period of 90 days or less 
during any 1 continuous stay; 

(D) The sale of natural or artificial gas, oil, electricity, solid fuel, or 
steam, when made to any purchaser for purposes other than resale or for 
use in manufacturing, assembling, processing, or refining; 

(E) The sale of material used in the construction, and of materials used 
in the repair or alteration, of real property, which materials, upon comple- 
tion of such construction, alterations, or repairs, become real property, 
regardless of whether or not such real property is to be sold or resold, 
however, this section shall not apply to the sale of material for the purpose 

20 



GROSS SALES TAX § 47-2001 

of subsequently transporting the property outside the District for use solely 
outside the District; 

(F) The sale or charges for possession or use of any article of tangible 
personal property granted under a lease or contract, regardless of the 
length of time of such lease or contract or whether such lease or contract is 
oral or written; in such event, for the purposes of this chapter, such lease 
or contract shall be considered the sale of such article and the tax shall be 
computed and paid by the vendor upon the rental paid; provided, however, 
that the gross proceeds from the rental of films, records, or any type of 
sound transcribing to theaters and radio and television broadcasting sta- 
tions shall not be considered a retail sale; 

(G)(i) The sale of or charges to subscribers for local telephone service. 
The inclusion of such sales and charges in the definition of the terms 
"retail sale" and "sale at retail" shall not authorize any tax to be imposed 
under this chapter on so much of any amount paid for the installation of 
any instrument, wire, pole, switchboard, apparatus, or equipment as is 
properly attributable to such installation. 

(ii) The term "local telephone service" means: 

(I) The access to a local telephone system, and the privilege of 
telephonic quality communication with substantially all persons having 
telephone or radio telephone stations constituting a part of such local 
telephone system; and 

(II) Any facility or service provided in connection with a service 
described in clause (I) of this sub-subparagraph. The term "local 
telephone service" does not include any service which is a "toll 
telephone service" or a "private communication service'' as defined in 
sub-subparagraphs (iii) and (iv) of this subparagraph. 

(iii) The term "toll telephone service" means: 

(I) A telephonic quality communication for which there is a toll 
charge which varies in amount with the distance and elapsed transmis- 
sion time of each individual communication and the charge is paid 
within the United States; and 

(II) A service which entitles the subscriber, upon payment of a 
periodic charge (determined as a flat amount or upon the basis of total 
elapsed transmission time), to the privilege of an unlimited number of 
telephonic communications to or from all or a substantial portion of 
the persons having telephone or radio telephone stations in a specified 
area which is outside the local telephone system area in which the 
station provided with this service is located. 

(iv) The term "private communication service" means: 

(I) The communication service furnished to a subscriber which 
entitles the subscriber to exclusive or priority use of any communica- 
tion channel or groups of channels, or to the use of an intercommuni- 
cation system for the subscriber's stations, regardless of whether such 
channel, or groups of channels, or intercommunication system may be 

21 



§ 47-2001 TAXATION, LICENSING, FEES, ETC. 

connected through switching with a service described in sub-subpara- 
graph (ii) or (iii) of this subparagraph; 

(II) Switching capacity, extension lines and stations, or other associ- 
ated services which are provided in connection with, and are necessary 
or unique to the use of, channels, or systems described in clause (I) of 
this sub-subparagraph; and 

(III) The channel mileage which connects a telephone station locat- 
ed outside a local telephone system area with a central office in such 
local telephone system, except that such term does not include any 
communication service unless a separate charge is made for such 
service; 

(H) The sale of or charges for admission to public events, except live 
performances of ballet, dance, or choral performances, concerts (instru- 
mental and vocal), plays (with and without music), operas and readings 
and exhibitions of paintings, sculpture, photography, graphic and craft 
arts, but including movies, circuses, burlesque shows, sporting events, and 
performances or exhibitions of any other type or nature; provided, that any 
casual or isolated sale of or charge for admission made by a semipublic 
institution not regularly engaged in asking such sales or charges shall not 
be considered a retail sale or sale at retail; 

(I) The sale of or charges for the service of repairing, altering, mending, 
or fitting tangible personal property, or applying or installing tangible 
personal property as a repair or replacement part of other tangible person- 
al property, whether or not such service is performed by other means of 
coin-operated equipment or by any other means, and whether or not any 
tangible personal property is transferred in conjunction with such service; 
(J) The sale of or charges for copying, photocopying, reproducing, dupli- 
cating, addressing, and mailing services and for public stenographic ser- 
vices; 

(K) The sale of or charges for the service of laundering, dry cleaning, or 
pressing of any kind of tangible personal property, except when such 
service is performed by means of self-service, coin-operated equipment, 
and the rental of textiles to commercial users when the essential part of the 
rental includes the recurring service of laundering or cleaning thereof; 
(L) The sale of or charge for the service of parking, storing, or keeping 
motor vehicles or trailers, except that: 

(i) Where a sale or charge for the service described in this subpara- 
graph is made to a District resident who is a tenant in an apartment 
house or the owner of a condominium unit or a cooperative unit in 
which he or she resides, and the motor vehicle or trailer of the tenant or 
owner is parked, stored or kept on the same premises on which the 
tenant or owner has his or her place of residence, except as otherwise 
provided in this paragraph the sale or charge is exempt from the tax 
imposed by this subparagraph. The exemption shall not extend to a 
tenant or owner whose motor vehicle or trailer is used for commercial 

22 



GROSS SALES TAX § 47-2001 

purposes or whose occupancy of the building is for commercial pur- 
poses; or 

(ii)(I) Where the sale or charge for the service is made to a District 
resident who possesses and shows to those providing the service a 
parking sales tax exemption card issued and signed by the Mayor or his 
or her duly authorized representative pursuant to sub-subparagraph (iii) 
of this subparagraph, the sale or charge is exempt from the tax imposed 
by this paragraph; 

(II) This exemption shall extend only to those District residents 
using the service for the purpose of keeping their vehicles or trailers 
near their place of residence and shall not extend to a resident whose 
motor vehicle or trailer is used for commercial purposes, as ascer- 
tained by the Mayor or his or her duly authorized representative; 
(iii) Upon application by a District resident, the Mayor shall issue to 
him or her a parking sales tax exemption card; provided, that the 
resident: 

(I) Possesses a District motor vehicle or trailer registration certifi- 
cate and identification tag for the motor vehicle or trailer to be parked, 
if so required by § 50-1501.02(a); 

(II) Has registered the vehicle or trailer to a residential address in 
the District, if a registration certificate is required by § 50-1 50 1.02(a), 
which address is located within one-half mile of the address of the 
business or operation providing the service; and 

(III) Provides the Mayor the name and address of the business or 
operation to provide the service; 

(iv) The parking sales tax exemption card shall state the name and 
address of the person to whom it is issued, the name and address of the 
business or operation to provide the service, and any other information, 
including a photograph, deemed necessary by the Mayor; 

(iv-I)(I) Where the sale or charge for service is made by a valet 
parking service business, the sale or charge for service shall be exempt 
from the tax imposed by this sub-subparagraph. 

(II) For the purposes of this sub-subparagraph, the term "valet 
parking service business" means a corporation, partnership, business 
entity, or proprietor who takes temporary control of a motor vehicle of 
a person attending any restaurant, business, activity, or event to park, 
store, or retrieve the vehicle. The term "valet parking service busi- 
ness" shall not include a garage, parking lot, or parking facility that 
provides parking services by parking lot attendants, 
(v) For the purpose of this paragraph, the term: 

(I) "Motor vehicle" means any vehicle propelled by an internal- 
combustion engine or by electricity or steam, except road rollers, farm 
tractors, and vehicles propelled only upon stationary rails or tracks; 
and 

(II) "Trailer" means a vehicle without motor power intended or 
used for carrying property or persons and drawn or intended to be 

23 



§47-2001 TAXATION, LICENSING, FEES, ETC. 

drawn by a motor vehicle, whether such vehicle without motor power 

carries the weight of the property or persons wholly on its own 

structure or whether a part of such weight rests upon or is carried by a 

motor vehicle; 
(M) The sale of or charges for the service of real property maintenance 
and landscaping. 

(i) For the purposes of this paragraph, the term "real property mainte- 
nance" means any activity that keeps the land or the premises of a 
building clean, orderly, and functional, including the performance of 
minor adjustments, maintenance, or repairs which include: floor, wall, 
and ceiling cleaning; pest control; window cleaning; servicing inground 
and in building swimming pools; exterior building cleaning; parking lot, 
garage, and recreation area maintenance; exterior and interior trash 
removal; restroom cleaning and stocking; lighting maintenance; chimney 
and duct cleaning; and ground maintenance; but does not include; 
painting, wallpapering, or other services performed as part of construc- 
tion or major repairs; or services performed under an employee-employ- 
er relationship. 

(ii) For the purposes of this paragraph, the term "landscaping" means 
the activity of arranging or modifying areas of land and natural scenery 
for an improved or aesthetic effect; the addition, removal, or arrange- 
ment of natural forms, features, and plantings; the addition, removal, or 
modification of retaining walls, ponds, sprinkler systems, or other land- 
scape construction services; and other services provided by landscape 
designers or landscape architects such as consultation, research, prepa- 
ration of general or specific design or detail plans, studies, specifications 
or supervision, or any other professional services or functions associated 
with landscaping; 
(N) The sale of or charges for data processing and information services. 

(i) For the purposes of this paragraph, the term "data processing 
service" means the processing of information for the compilation and 
production of records of transactions; the maintenance, input, and re- 
trieval of information; the provision of direct access to computer equip- 
ment to process, examine, or acquire information stored in or accessible 
to the computer equipment; the specification of computer hardware 
configurations, the evaluation of technical processing characteristics, 
computer programming or software, provided in conjunction with and to 
support the sale, lease, operation, or application of computer equipment 
or systems; word processing, payroll and business accounting, and com- 
puterized data and information storage and manipulation; the input of 
inventory control data for a company; the maintenance of records of 
employee work time; filing payroll tax returns; the preparation of W-2 
forms; the computation and preparation of payroll checks; and any 
system or application programming or software. 

(ii) For the purposes of this paragraph, the term "information service" 
means the furnishing of general or specialized news or current informa- 
tion, including financial information, by printed, mimeographed, elec- 

24 



GROSS SALES TAX §47-2001 

tronic, or electrical transmission, or by wire, cable, radio waves, micro- 
waves, satellite, fiber optics, or any other method in existence or which 
may be devised; electronic data retrieval or research, including newslet- 
ters, real estate listings, or financial, investment, circulation, credit, stock 
market, or bond rating reports; mailing lists; abstracts of title; news 
clipping services; wire services; scouting reports; surveys; bad check 
lists; and broadcast rating services; but does not include: information 
sold to a newspaper or a radio or television station licensed by the 
Federal Communication Commission, if the information is gathered or 
purchased for direct use in newspapers or radio or television broadcasts; 
charges to a person by a financial institution for account balance infor- 
mation; or information gathered or compiled on behalf of a particular 
client, if the information is of a proprietary nature to that client and may 
not be sold to others by the person who compiled the information, except 
for a subsequent sale of the information by the client for whom the 
information was gathered or compiled. 

(iii) The term "data processing services" does not include a service 
provided by a member of an affiliated group of corporations to other 
corporate members of the group. Data processing services shall be 
exempt from sales tax if the service is rendered by a member of the 
affiliated group of corporations, has not been purchased with a certifi- 
cate of resale or exemption by the corporation that provides the service, 
is rendered for the purpose of expense allocation, and is not for the profit 
of the corporation providing the service. For the purposes of this sub- 
subparagraph, the term "affiliated group" shall have the same meaning 
as defined in 26 U.S.C. § 1504(a); 

(O) The sale of or charge for any newspaper or publication; 
(P)(i) The sale of or charges for stationary two-way radio services, 

telegraph services, teletypewriter services, and teleconferencing services. 

The sale of or charges for services listed in this subparagraph shall not be 

considered sales of or charges for private communication services as 

defined in subparagraph (G)(iv) of this paragraph; 

(ii) The sale of or charges for "900", "976", "915", and other "900"- 
type telecommunication services; 

(iii) The sale of or charges for telephone answering services, including 
automated services and services provided by human operators; 

(iv) The sale of or charges for telephone services rendered by means of 
coin-operated telephones; and 

(v) The sale of or charges for services enumerated in sub-subpara- 
graphs (i) through (iv) of this subparagraph shall not include sales of or 
charges for services that are subject to tax under § 47-2501 or Chapter 
39 of this title; 
(Q) The sale of or charge for any delivery in the District for which a 

separate charge is made, except merchandise delivered for resale for which 

a District of Columbia certificate of resale has been issued or the delivery 

of any newspapers; 

25 



§ 47-2001 TAXATION, LICENSING, FEES, ETC. 

(R) The sale of or charge for the service of procuring, offering, or 
attempting to procure in the District job seekers for employers or employ- 
ment for job seekers, including employment advice, counseling, testing, 
resume preparation and any other related services; 

(S) The sale of or charge for the service of placing a job seeker with an 
employer in the District; or 

(T) The sale of a prepaid telephone calling card, even if no card has been 
issued. Notwithstanding any other provision of law, any sale of a prepaid 
telephone calling card on or after October 1, 1997, shall be deemed the sale 
of tangible personal property subject only to such taxes as are imposed on 
the sale of food for immediate consumption as defined under subsection 
(g-1) of this section, even where no card has been issued. Gross receipts or 
charges from the sale of the telecommunication service purchased through 
the use of a prepaid telephone calling card, even if no card has been issued, 
shall not be subject to the taxes imposed under § 47-2501 et seq. or 
§ 47-3901 etseq. 

(2) The terms "retail sale" and "sale at retail" shall not include the 
following: 

(A) Sales of transportation and communication services other than sales 
of data processing services, information services, local telephone service, 
or any service enumerated in paragraph (1)(P) of this subsection; 

(B) Professional, insurance, or personal service transactions which in- 
volve sales as inconsequential elements for which no separate charges are 
made, except as otherwise provided in paragraph (1) of this subsection; 

(C) Any sale in which the only transaction in the District is the mere 
execution of the contract of sale and in which the tangible personal 
property sold is not in the District at the time of such execution; provided, 
however, that nothing contained in this subsection shall be construed to be 
an exemption from the tax imposed under Chapter 22 of this title; 

(D) Sales to a common carrier or sleeping car company by a corporation 
all of whose capital stock is owned by 1 or more common carriers or 
sleeping car companies of tangible personal property, procured or acquired 
by such corporation outside the District, which consists of repair or 
replacement parts used for the maintenance or repair of any train operat- 
ing principally without the District in the course of interstate commerce, or 
commerce between the District and a state, provided such sales are made 
in connection with the furnishing of terminal services pursuant to a written 
agreement entered into before January 1, 1963; 

(E) Sales of food or drink of a type that constitute "eligible foods", as 
defined in 7 CFR § 271.2, or food purchased for animal ingestion, without 
regard to whether such food or drink is purchased with food stamps, 
except sales of food or drink prepared for immediate consumption; 

(F) Sales of Internet access service — 

(i) For the purposes of this subparagraph, the term "Internet access 
service" means a service that enables users to access content, informa- 
tion, electronic mail, or other services offered over the Internet and may 

26 



GROSS SALES TAX §47-2001 

also include access to proprietary content, information, and other ser- 
vices as part of a package of Internet access services offered to consum- 
ers. 

(ii) "Internet access service" shall not include the sale of or charges 
for data processing and information services as defined in paragraph 
(l)(N)(i) and (ii) of this subsection that do not enable users to access 
content, information, electronic mail, or other services offered over the 
Internet. 

(iii) "Internet access service" shall not include telecommunication 
services as defined in paragraph (1)(P) of this subsection or Chapter 39 
of this title; 

(G) Sales within the District of Columbia by Qualified High Technology 
Companies of intangible property or services otherwise taxable as a retail 
sale or sale at retail, including Internet-related services and sales, including 
website design, maintenance, hosting, or operation; Internet-related con- 
sulting, advertising, or promotion services; the development, rental, lease, 
or sale of Internet-related applications, connectivity, digital content, or 
products and services; advertising space and design; graphic design; ban- 
ner advertising; subscription services; downloads from databases; services 
that involve the provision of strategic advice for Internet use and presence; 
Internet website design and maintenance services; Internet website assess- 
ment and diagnostic services; the use of proprietary content, information, 
and other services as part of a package of Internet advice and consulting 
services. This paragraph shall not apply to telecommunication service 
providers; or 

(H) Sales of valet parking services by a valet parking service business, as 
defined in paragraph (l)(L)(iv-I)(II) of this subsection. 

(o) "Return" includes any return filed or required to be filed as herein 
provided, 

(p)(l) "Sales price" means the total amount paid by a purchaser to a vendor 
as consideration for a retail sale, valued in money, whether paid in money or 
otherwise, without any deduction on account of any of the following: 

(A) The cost of the property sold; 

(B) The cost of materials used, labor or service cost, interest charged, 
losses, or any other expenses; 

(C) The cost of transportation of the property prior to its sale at retail. 
The total amount of the sales price includes all of the following: 

(i) Any services that are a part of the sale; and 

(ii) Any amount for which credit is given to the purchaser by the 
vendor; or 

(D) Amounts charged for any cover, minimum, entertainment, or other 
service in hotels, restaurants, cafes, bars, and other establishments where 
meals, food or drink, or other like tangible personal property is furnished 
for a consideration. 

(2) The term "sales price" does not include any of the following: 

27 



§47-2001 TAXATION, LICENSING, FEES, ETC. 

(A) Cash discounts allowed and taken on sales; 

(B) The amount charged for property returned by purchasers to vendors 
upon rescission of contracts of sale when the entire amounts charged 
therefor are refunded either in cash or credit, and when the property is 
returned within 90 days from the date of sale; 

(C) The amount separately charged for labor or services rendered in 
installing or applying the property sold, except as provided in subsection 
(n)(l) of this section; 

(D) The amount of reimbursement of tax paid by the purchaser to the 
vendor under this chapter; or 

(E) Transportation charges separately stated, if the transportation occurs 
after the sale of the property is made. 

(q) "Sale" and "selling" mean any transaction whereby title or possession, or 
both, of tangible personal property is or is to be transferred by any means 
whatsoever, including rental, lease, license, or right to reproduce or use, for a 
consideration, by a vendor to a purchaser, or any transaction whereby services 
subject to tax under this chapter are rendered for consideration or are sold to 
any purchaser by any vendor, and shall include, but not be limited to, any "sale 
at retail" as defined in this chapter. Such consideration may be either in the 
form of a price in money, rights, or property, or by exchange or barter, and 
may be payable immediately, in the future, or by installments. 

(r) "Semipublic institution" means any corporation, and any community 
chest, fund, or foundation, organized exclusively for religious, scientific, chari- 
table, or educational purposes, including hospitals, no part of the net earnings 
of which inures to the benefit of any private shareholder or individual. 

(s) "Tangible personal property" means corporeal personal property of any 
nature. 

(t) "Tax" means the tax imposed by this chapter. 

(u) "Taxpayer" means any person required by this chapter to make returns 
or to pay the tax imposed by this chapter. 

(v) "Tax year" means the calendar year, or the taxpayer's fiscal year if it be 
other than the calendar year when such fiscal year is regularly used by the 
taxpayer for the purpose of reporting District income taxes as the tax period in 
lieu of the calendar year. 

(w) "Vendor" includes a person or retailer selling property or rendering 
services upon the receipts from which a tax is imposed under this chapter. 

(w-l)(l) "Special Event" means an uncommon, unique, noteworthy, or extra 
occurrence of a specific activity open to the general public that is designed, 
advertised, or promoted for an identified purpose to be conducted or held on a 
designated day or series of days, whether held outdoors, indoors, or both, in a 
public or private facility, at which at least 50 vendors will be present. Special 
events include auctions, shows, celebrations, circuses, expositions, entertain- 
ment, exhibits, fairs, festivals, fund raisers, historical re-enactments, movies, 
pageants, parades, and sporting events, the conduct of which has the effect, 

28 



GROSS SALES TAX § 47-2001 

intent, or propensity to draw persons and create an atmosphere or opportunity 
to sell tangible personal property or services which are taxable under this 
chapter or Chapter 22 of this title. 

(2) Special events shall not include an activity that constitutes a "qualified 

convention or trade show activity" as defined in section 513(d) of the Internal 

Revenue Code of 1986. 

(x) The foregoing definitions shall be applicable whenever the words defined 
are used in this chapter unless otherwise required by the context. 

(May 27, 1949, 63 Stat. 112, ch. 146, title I, §§ 101-124; May 18, 1954, 68 Stat. 117, ch. 
218, title XIII, §§ 1301, 1302; Mar. 31, 1956, 70 Stat. 80, ch. 154, title II, §§ 201-203; 
Sept. 2, 1964, 78 Stat. 847, Pub. L. 88-564, § 1; Aug. 2, 1968, 82 Stat. 613, Pub. L. 
90-450, title III, §§ 301, 302, 303; Oct. 31, 1969, 83 Stat. 169, Pub. L. 91-106, title I, 
§§ 101, 102, 103; Jan. 5, 1971, 84 Stat 1932, Pub. L. 91-650, title II, § 201(a)(1); Sept 
3, 1974, 88 Stat. 1064, Pub. L. 93-407, title IV, § 473; Jan. 3, 1975, 88 Stat. 2177, Pub. 
L. 93-635, § 8(b); Oct. 21, 1975, D.C. Law 1-23, title III, § 301(l)-(6), 22 DCR 2097; 
Apr. 9, 1976, D.C. Law 1-61, § 2, 22 DCR 5893; June 15, 1976, D.C. Law 1-70, title IV, 
§§ 401, 402, 23 DCR 533; June 24, 1977, D.C. Law 2-11, § 2, 24 DCR 1773; Sept. 13, 
1980, D.C. Law 3-92, § 201(a), 27 DCR 3390; Apr. 30, 1982, D.C. Law 4-105, § 2, 29 
DCR 1405; July 24, 1982, D.C. Law 4-131, §§ 201, 202, 223, 29 DCR 2418; Sept 26, 
1984, D.C. Law 5-113, § 201(a), (d), 31 DCR 3974; Apr. 30, 1988, D.C. Law 7-104, 
§ 38, 35 DCR 147; July 26, 1989, D.C. Law 8-17, § 4(a), 36 DCR 4160; May 4, 1990, 
D.C. Law 8-119, § 3, 37 DCR 1738; Sept. 10, 1992, D.C. Law 9-145, § 107(a), 39 DCR 
4895; Sept 30, 1993, D.C. Law 10-25, § lll(a)-(d), 40 DCR 5489; Feb. 5, 1994, D.C. 
Law 10-68, § 46, 40 DCR 6311; Apr. 30, 1994, D.C. Law 10-115, § 203(a), 41 DCR 
1216; June 14, 1994, D.C. Law 10-128, § 104(a), 41 DCR 2096; Mar. 21, 1995, D.C. Law 
10-242, § 14(a), 42 DCR 86; Apr. 18, 1996, D.C. Law 11-110, § 59, 43 DCR 530; Apr. 
12, 1997, D.C. Law 11-257, § 6, 44 DCR 1247; enacted, Apr. 9, 1997, D.C. Law 11-524, 
§ 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(b), 45 DCR 1533; Oct. 20, 1999, 
D.C. Law 13-38, § 2702(k), 46 DCR 6373; Apr. 3, 2001, D.C. Law 13-256, § 402(a), 48 
DCR 730; June 9, 2001, D.C. Law 13-305, § 102(a), 202(f), 48 DCR 334; June 25, 2002, 
D.C. Law 14-157, § 2(a), 49 DCR 4279; Oct. 1, 2002, D.C. Law 14-190, § 852, 49 DCR 
6968; Oct 19, 2002, D.C. Law 14-213, § 33(u), 49 DCR 8140; Mar. 13, 2004, D.C. Law 
15-105, § 85(a), 51 DCR 881.) 

Historical and Statutory Notes 

Prior Codifications pork rinds; cheese puffs and curls; crackers; 

1981 Ed., § 47-2001. fabricated snacks; snack cakes and pies, such as 

1973 Ed., § 47-2601. donuts, cake and pie slices, and other pastries 

that are baked or fried in, or sliced into, individ- 
Effect of Amendments ual serving sizes; candy; chewing gum; nuts and 
D.C. Law 13-38 added subsec. (n)(2)(F). edible seeds; marshmallows; mixtures that con- 
D.C. Law 13-256 added subsec. (n)(2)(G). tain one or more snack foods; soft drinks; and 
D.C. Law 13-305 repealed subsec. (g-2); re- fruit or vegetable drinks that contain less than 
pealed subpar. (iii) of subsec. (n)(l)(A); rewrote 15% natural fruit or vegetable juice by volume, 
subsec. (n)(2)(E); in subsec. (r) struck the sen- "Snack food" includes only those items that are 
tence "For the purpose of this chapter, an or- sold suitable for consumption without further 
ganization or institution which does not em- processing such as heating, cooking, or thaw- 
brace the generally recognized relationship of ing. The term "snack food" does not include 
teacher and student shall be deemed not to be any food or drink included in subsection (g-1) 
operated for educational purposes."; and added of this section." 

subsec. (w)(l). Prior to repeal, subpar. (iii) of subsec. 

Prior to repeal, subsec. (g-2) had read: (n)(l)(A) had read: 

"(g-2) "Snack food" includes, but is not "(iii) Sales of snack food as defined in subsec. 

limited to, potato chips and sticks; corn or tor- (g-2) of this section;" 

tilla chips; pretzels; cookies; popped popcorn; Prior to amendment, subsec. (n)(2)(E) read: 

29 



§47-2001 



TAXATION, LICENSING, FEES, ETC. 



"(E) Sales of food or drink as defined in 
subsection (g) of this section, except sales of 
food or drink for immediate consumption as 
defined in subsection (g-1) of this section, and 
snack food as defined in subsection (g-2) of this 
section; or" 

D.C. Law 14-157, in subsec. (n)(l)(E), substi- 
tuted "resold. This section shall not apply to 
the sale of material for the purpose of subse- 
quently transporting the property outside the 
District for use solely outside the District;" for 
"resold;". 

D.C. Law .14-190, in subsec. (n), added par. 
(l)(L)(iv-I), made nonsubstantive changes in 
pars. (2)(F) and (2)(G), and added par. (2)(H). 

D.C. Law 14-213, in subsec. (n)(2)(F), validat- 
ed a previously made technical correction. 

D.C. Law 15-105, in subsec. (n)(l)(E), substi- 
tuted "resold, however, this section" for "re- 
sold. This section". 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 107(a) of Omnibus Budget Support 
Temporary Act of 1992 (D.C. Law 9-134, July 
23, 1992, law notification 39 DCR 5815). 

For temporary (225 day) amendment of sec- 
tion, see § lll(a)-(d) of Omnibus Budget Sup- 
port Temporary Act of 1993 (D.C. Law 10-11, 
August 6, 1993, law notification 40 DCR 6213). 

For temporary (225 day) amendment of sec- 
tion, see § 2 of Sales and Use Tax on Newspa- 
pers Temporary Amendment Act of 1993 (D.C. 
Law 10-32, October 15, 1993, law notification 
40 DCR 7475). 

For temporary (225 day) prohibition of in- 
crease of certain taxes, see § 2 of Economic 
Recovery Conformity Temporary Act of 1996 
(D.C. Law 11-216, April 9, 1998, law notifica- 
tion 44 DCR 2574). 

Emergency Act Amendments 

For temporary prohibition, on an emergency 
basis, of the increase in the individual income 
tax, the sales and use tax, and real property tax 
rates contingent on the enactment of an act of 
Congress which would reduce the percentage of 
federal income tax applicable solely to residents 
of D.C. under the Internal Revenue Code of 
1986, see § 2 of the Economic Recovery Con- 
formity Emergency Act of 1996 (D.C. Act 
11-377, August 28, 1996, 43 DCR 4797). 

For temporary (90-day) addition of section, 
see § 2702(k) of the Service Improvement and 
Fiscal Year 2000 Budget Support Emergency 
Act of 1999 (D.C. Act 13-110, July 28, 1999, 46 
DCR 6320). 

For temporary (90 day) amendment of sec- 
tion, see § 2 of Simplified Sales and Use Tax 
District of Columbia Participation Emergency 
Act of 2001 (D.C. Act 14-168, November 19, 
2001, 48 DCR 11026). 



For temporary (90 day) amendment of sec- 
tion, see § 852 of Fiscal Year 2003 Budget 
Support Emergency Act of 2002 (D.C. Act 
14-453, July 23, 2002, 49 DCR 8026). 

Legislative History of Laws 

Law 1-23, the "Revenue Act of 1975," was 
introduced in Council and assigned Bill No. 
1-47, w r hich was referred to the Committee on 
Finance and Revenue. The Bill was adopted on 
first, amended first, and second readings, and 
reconsideration of second reading, on April 15, 
1975, June 1, 1975, June 24, 1975 and July 11, 
1975, respectively. Signed by the Mayor on 
July 23, 1975, it was assigned Act No. 1-34 and 
transmitted to both Houses of Congress for its 
review. 

Law 1-61, the "Revenue Act of 1975 — Third 
Amendment," was introduced in Council and 
assigned Bill No. 1-215, which was referred to 
the Committee on Finance and Revenue. The 
Bill was adopted on first and second readings 
on December 19, 1975 and January 13, 1976, 
respectively. Signed by the Mayor on February- 
6, 1976, it was assigned Act No. 1-9.1. and 
transmitted to both Houses of Congress for its 
review. 

Law 1-70, the "Revenue Act of 1976," was 
introduced in Council and assigned Bill No. 
1-229, which was referred to the Committee on 
Finance and Revenue. The Bill was adopted on 
first and second readings and reconsiderations 
of final reading on February 20, 1976, March 
11, 1976 and April 6, 1976, respectively. 
Signed by the Mayor on April 20, 1976, it was 
assigned Act No. 1-106 and transmitted to both 
Houses of Congress for its review. 

Law 2-11, the "Residential Parking Tax Ex- 
emption Act," was introduced in Council and 
assigned Bill No. 2-62, which was referred to 
the Committee on Finance and Revenue. The 
Bill was adopted on first and second readings 
on March 22, 1977 and April 5, 1977, respec- 
tively. Signed by the Mayor on April 25, 1977, 
it was assigned Act No. 2-32 and transmitted to 
both Houses of Congress for its review. 

Law 3-92, the "District of Columbia Revenue 
Act of 1980," was introduced in Council and 
assigned Bill No. 3-285, which was referred to 
the Committee on Finance and Revenue. The 
Bill was adopted on first and second readings 
on June 17, 1980 and July 1, 1980, respectively. 
Signed by the Mayor on July 9, 1980, it was 
assigned Act No. 3-214 and transmitted to both 
Houses of Congress for its review. 

Law 4-105, the "Candy, Confectionery, Soft 
Drink, and Chewing Gum Sales Tax Amend- 
ment Act of 1981," was introduced in Council 
and assigned Bill No. 4-231, which was re- 
ferred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on October 27, 1981 and February 23, 



30 



GROSS SALES TAX 



§ 47-2001 



1982, respectively. Signed by the Mayor on 
March 10, 1982, it was assigned Act No. 4-166 
and transmitted to both Houses of Congress for 
its review. 

Law 4-131, the "District of Columbia Tax 
Enforcement Act of 1982," was introduced in 
Council and assigned Bill No. 4-257, which was 
referred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on April 27, 1982, and May 11, 1982, 
respectively. Signed by the Mayor on June 1, 
1982, it was assigned Act No. 4-196 and trans- 
mitted to both Houses of Congress for its re- 
view. 

Law 5-113, the "District of Columbia Reve- 
nue Act of 1984," was introduced in Council 
and assigned Bill No. 5-370, which was re- 
ferred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on June 26, 1984 and July 10, 1984, 
respectively. Signed by the Mayor on July 13, 
1984, it was assigned Act No. 5-164 and trans- 
mitted to both Houses of Congress for its re- 
view. 

Law 7-104, the "Technical Amendments Act 
of 1987," was introduced in Council and as- 
signed Bill No. 7-346, which was referred to the 
Committee of the Whole. The Bill was adopted 
on first and second readings on November 24, 
1987, and December 8, 1987, respectively. 
Signed by the Mayor on December 22, 1987, it 
was assigned Act No. 7-124 and transmitted to 
both Houses of Congress for its review. 

Law 8-17, the "Revenue Amendment Act of 
1989," was introduced in Council and assigned 
Bill No. 8-224, which was referred to the Com- 
mittee on Finance and Revenue. The Bill was 
adopted on first and second readings on May 2, 
1989 and May 16, 1989, respectively. Signed 
by the Mayor on May 26, 1989, it was assigned 
Act No. 8-34 and transmitted to both Houses of 
Congress for its review. 

Law 8-119, the "Tax Amendment Act of 
1990," was introduced in Council and assigned 
Bill No. 8-371, which was referred to the Com- 
mittee on Finance and Revenue. The Bill was 
adopted on first and second readings on Janu- 
ary 30, 1990, and February 13, 1990, respec- 
tively. Approved without the signature of the 
Mayor on March 6, 1990, it was assigned Act 
No. 8-173 and transmitted to both Houses of 
Congress for its review. 

Law 9-145, the "Omnibus Budget Support 
Act of 1992," was introduced in Council and 
assigned Bill No. 9-222, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on May 
12, 1992, and June 2, 1992, respectively. Ap- 
proved without the signature of the Mayor on 
June 22, 1992, it was assigned Act No. 9-225 
and transmitted to both Houses of Congress for 



its review. D.C. Law 9-145 became effective on 
September 10, 1992. 

For legislative history of D.C. Law 10-11, see 
Historical and Statutory Notes following 
§ 47-2002.01. 

For legislative history of D.C. Law 10-25, see 
Historical and Statutory Notes following 
§ 47-2002.01. 

Law 10-68, the "Technical Amendments Act 
of 1993," was introduced in Council and as- 
signed Bill No. 10-166, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on June 
29, 1993, and July 13, 3 993, respectively. 
Signed by the Mayor on August 23, 1993, it was 
assigned Act No. 10-107 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 10-68 became effective on February 5, 
1994. 

Law 10-115, the "Financial Administration 
Revision and Clarification Act of 1994," was 
introduced in Council and assigned Bill No. 
10-439, which was referred to the Committee of 
the Whole. The Bill was adopted on first and 
second readings on January 4, 1994, and Febru- 
ary 1, 1994, respectively. Signed by the Mayor 
on February 25, 1994, it was assigned Act No. 
10-205 and transmitted to both Houses of Con- 
gress for its review. D.C. Law 10-115 became 
effective on April 30, 1994. 

Law 10-128, the "Omnibus Budget Support 
Act of 1994," was introduced in Council and 
assigned Bill No. 10-575, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on March 
22, 1994, and April 12, 1994, respectively. 
Signed by the Mayor on April 14, 1994, it was 
assigned Act No. 10-225 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 10-128 became effective on June 14, 1994. 

Law 10-242, the "Clean Air Compliance Fee 
Act of 1994," was introduced in Council and 
assigned Bill No. 10-610, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on No- 
vember 1, 1994, and December 6, 1994, respec- 
tively. Signed by the Mayor on December 28, 
1994, it was assigned Act No. 10-387 and trans- 
mitted to both Houses of Congress for its re- 
view. D.C. Law 10-242 became effective on 
March 21, 1995. 

Law 11-110, the "Technical Amendments Act 
of 1996," was introduced in Council and as- 
signed Bill No. 1 1-485, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on Decem- 
ber 5, 1995, and January 4, 1996, respectively. 
Signed by the Mayor on January 26, 1996, it 
was assigned Act No. 1 1-199 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 11-110 became effective on April 18, 1996. 



31 



§47-2001 



TAXATION, LICENSING, FEES, ETC. 



Law 11-248, the "Recorder of Deeds Recor- 
dation Surcharge Amendment Act of 1996," was 
introduced in Council and assigned Bill No. 
11-670, which was referred to the Committee of 
the Whole. The Bill was adopted in first and 
second readings on November 7, 1996, and 
December 3, 1996, respectively. Signed by the 
Mayor on December 24, 1996, it was assigned 
Act No. 11-512 and transmitted to both Houses 
of Congress for its review. D.C. Law 11-248 
became effective on April 9, 1997. 

Law 12-100, the "Commercial Mobile Tele- 
communication Service Tax Clarification 
Amendment Act of 1998," was introduced in 
Council and assigned Bill No. 12-425, which 
was referred to the Committee on Finance and 
Revenue. The Bill was adopted on first and 
second readings on December 4, 1997, and Jan- 
uary 6, 1998, respectively. Signed by the May- 
or on January 27, 1998, it was assigned Act No. 
12-276 and transmitted to both Houses of Con- 
gress for its review. D.C. Law 12-100 became 
effective on April 30, 1998. 

Law 13-38, the "Service Improvement and 
Fiscal Year 2000 Budget Support Act of 1999," 
was introduced in Council and assigned Bill No. 
13-161, which was referred to the Committee of 
the Whole. The Bill was adopted on first and 
second readings on May 11, 1999, and June 22, 
1 999, respectively. Signed by the Mayor on July 
8, 1999, it was assigned Act No. 13-111 and 
transmitted to both Houses of Congress for its 
review. D.C. Law 13-38 became effective on 
October 20, 1999. 

For Law 13-256, see notes following 
§ 47-1817.01. 

For Law 13-305, see notes under § 47-901. 

Law 14-157, the "Compensating Use Tax 
Clarification Act of 2002", was introduced in 
Council and assigned Bill No. 14-462, which 
was referred to the Committee on Finance and 
Revenue. The Bill was adopted on first and 
second readings on March 5, 2002, and April 9, 
2002, respectively. Signed by the Mayor on 
April 24, 2002, it was assigned Act No. 14-336 
and transmitted to both Houses of Congress for 
its review. D.C. Law 14-157 became effective 
on June 25, 2002. 

For Law 14-190, see notes following 
§ 47-308.01. 



For Law 14-213, see notes following 
§ 47-820. 

For Law 15-105, see notes following 
§ 47-902. 

Effective Dates 

Section 3(b) of D.C. Law 4-105 provided that 
the provisions of § 2 of the act shall take effect 
on the first day of the first month which begins 
more than 30 days after April 30, 1982. 

Section 202 of D.C. Law 5-113 provided that 
§ 201 shall take effect October 1, 1984. 

Miscellaneous Notes 

Mayor authorized to issue rules: See second 
paragraph of note to § 47-2601. 

Office of Collector of Taxes abolished: See 
Historical and Statutory Notes following 
§ 47-401. 

Section 4(b) of D.C. Law 12-100 provided 
that returns or payments due from wireless tele- 
communication companies for the period begin- 
ning May 1, 1997, through the effective date of 
this act not previously filed or paid shall be due 
by the 45th day after the effective date of this 
act. 

Section 4(c) of D.C. Law 12-100 provided 
that beginning in FY 1999, the amount of tax 
imposed by the act shall not be calculated as 
gross revenue to which the tax is then applied. 

Repeal of D.C, Law 10-242 inapplicable to 
this section: Section 1 1702(b) of title XI of Pub. 
L. 105-33, 111 Stat. 781, the National Capital 
Revitalization and Self-Government Improve- 
ment Act of 1997, provided that § 11702(a), 
which repealed the Clean Air Compliance Fee 
Act of 1994, D.C. Law 10-242, shall not apply to 
§ 14 of Law 10-242. 

Section 103 of D.C. Law 13-305 provides: 

"Sec. 103. Applicability. 

"Section 102(a) through (c) shall apply be- 
ginning April 1, 2001. Section 102(d) shall ap- 
ply beginning October 1, 2001." 

Short title of subtitle D of title VIII of Law 
14-190: Section 851 of D.C. Law 14-190 pro- 
vided that subtitle D of title VIII of the act may 
be cited as the Parking Tax Clarification Act of 
2002. 



Cross References 

Alcoholic beverage control, rules and regulations, see § 25-2.1 1. 

Compensating-use tax, food or drink for immediate consumption, see § 47-2202.01. 

Compensating -use tax, imposition of tax, tax rates, see § 47-2202. 

Compensating-use tax, "retail sale", "sale at retail" and "sold at retail" defined, see § 47-2201. 

Financial institution, guaranty company and public utility taxes, "telecommunication company" 

and "toll telecommunication service" defined, see § 47-2501. 
Rental housing conversion and sale, "housing accommodation" or "accommodation" defined, see 

§ 42-3401.03. 
Rental housing, "housing accommodation" defined, see § 42-3501.03. 

32 



GROSS SALES TAX § 47-2002 

Section References 

This section is referred to in §§ 2-1217.01, 47-2002, 47-2002.02, and 47-2205. 

Library References 

Treatises and Practice Aids 570 Practising Law Institute Patents, Copy- 

618 Practising Law Institute Patents, Copy- rights, Trademarks, & Literary Property 

rights, Trademarks, & Literary Property 1209. 

245 
_ ori „" . . T . „ « 241 Practising Law Institute Patents, Copy- 

588 Practising Law Institute Patents, Copy- rfgh Trademarks> & Lit P t 59 . 

riahts, Trademarks, & Literary Property & J r J 

711. 

Notes of Decisions 

Free-lance authors 2 Term "public stenographic services," used in 

Public stenographic services 1 sales and use tax code provisions subjecting 

Vendors 3 such services to taxation, did not include court 

reporting services. D.C.Code 1981, 

1 Public stenographic services §§ 47-200 l(n)(l)(H), 47-220 1(a)(1)(G). District 

1 Public stenographic services of Columbia v Acme Reporting Co., 1987, 530 

Court reporting services are not public steno- A 2 J 708. Taxation ^ 3658 
graphic services and are exempt from sales and 

use taxes pursuant to subsection (n)(2)(B) of this 2. Free-lance authors 

section and § 47-2201 (a)(2)(B). Acme Report- T h e statutory exclusions in subsection 

ing Co. v. District of Columbia, 1 13 WLR 1533 ( n )(2)(B) of this section and § 47-2201 (a)(2)(B) 

(Super. Ct. 1985), aff'd, District of Columbia v. of this sec tion apply to professional and creative 

Acme Reporting Co., App. D.C., 530 A.2d 708 services of writers and there is no justification 

(19°7)- for the imposition of tax on the services of 

The World Bank's immunity from taxation petitioner's free-lance authors. Washington 

conferred under its treaty extended to indepen- Magazine, Inc. v. District of Columbia, 115 

dent contractor who operated the Bank's food WLR 2085 (Super. Ct. 1987). 
service program, and therefore, contractor was 

immune from liability for District of Columbia 3. Vendors 

sales and use taxes related to program's opera- Corporate officers fit within meaning of "ven- 

tions; providing meals to employees and guests dor," for purposes of tax statute providing that 

on bank premises was within scope of bank's District has lien upon all property of any vendor 

ordinary business. Bretton Woods Agreements who fails to collect or pay sales and use taxes, 

Act, § 11, 22 U.S.C.A. § 286h. International and, thus, District had statutory authority to 

Bank for Reconstruction and Development v. impose tax lien against officers personally for 

District of Columbia, 1998, 996 F.Supp. 31, sales and use tax debt owed by corporation, 

reversed 171 F.3d 687, 335 U.S.App.D.C. 224. Kelly v. District of Columbia, 2001, 765 A.2d 

Taxation <3=> 3668; Treaties <^ 8 976. Taxation <&* 3705 

§ 47—2002. Imposition of tax. 

A tax is imposed upon all vendors for the privilege of selling at retail certain 
tangible personal property and for the privilege of selling certain selected 
services (defined as "retail sale" and "sale at retail" in this chapter). The rate 
of such tax shall be 5.75%, except for the period beginning June 1, 1994, and 
ending September 30, 1994, the rate shall be 7%, of the gross receipts from 
sales of or charges for such tangible personal property and services, except 
that: 

(1) The rate of tax shall be 12% of the gross receipts from the sale of or 
charges for the service of parking or storing of motor vehicles or trailers, 
except the service of parking or storing of motor vehicles or trailers on a 
parking lot owned or operated by the Washington Metropolitan Area Transit 
Authority and located adjacent to a Washington Metropolitan Area Transit 
Authority passenger stop or station; 

33 



§ 47-2002 TAXATION, LICENSING, FEES, ETC. 

(2) The rate of tax shall be 10.05% of the gross receipts from the sale of or 
charges for any room or rooms, lodgings, or accommodations furnished to a 
transient by any hotel, inn, tourist camp, tourist cabin, or any other place in 
which rooms, lodgings, or accommodations are regularly furnished to tran- 
sients; 

(3) The rate of tax shall be 9% of the gross receipts from the sale of or 
charges for: 

(A) Food or drink prepared for immediate consumption as defined in 
§ 47-2001(g-l); 

(B) Spirituous or malt liquors, beers, and wine sold for consumption on 
the premises where sold; and 

(C) Rental or leasing of rental vehicles and utility trailers as defined in 
§ 50-1505.01; 

(3A) The rate of tax shall be 9% of the gross receipts of the sales of or 
charges for spirituous or malt liquors, beers, and wine sold for consumption 
off the premises where sold; and 

(4) [Repealed]. 

(May 27, 1949, 63 Stat. 115, ch. 146, title I, § 125; May 18, 1954, 68 Stat. 117, ch. 218, 
title XIII, § 1303; Mar. 2, 1962, 76 Stat 10, Pub. L. 87-408, § 101(a); Sept. 30, 1966, 
80 Stat. 856, Pub. L. 89-610, title III, § 301(a); Aug. 2, 1968, 82 Stat. 614, Pub. L. 
90-450, title III, § 304; Oct. 31, 1969, 83 Stat. 170, Pub. L. 91-106, title I, § 104; Jan. 

5, 1971, 84 Stat. 1932, Pub. L. 91-650, title II, § 201(a)(2); Aug. 29, 1972, 86 Stat. 643, 
Pub. L. 92-410, title III, § 301(a)(1), (2); Oct. 21, 1975, D.C. Law 1-23, title III, 
§ 301(7), 22 DCR 2099; June 15, 1976, D.C. Law 1-70, title IV, § 408, 23 DCR 541; 
Mar. 6, 1979, D.C. Law 2-157, § 6, 25 DCR 6995; Sept. 13, 1980, D.C. Law 3-92, 
§ 201(b), 27 DCR 3390; Sept. 26, 1984, D.C. Law 5-113, § 201(b), (c), 31 DCR 3974; 
July 26, 1989, D.C. Law 8-17, § 4(b), 36 DCR 4160; Sept. 10, 1992, D.C. Law 9-145, 
§ 107(b), 39 DCR 4895; Sept. 30, 1993, D.C. Law 10-25, § 111(e), 40 DCR 5489; June 
14, 1994, D.C. Law 10-128, § 104(b), 41 DCR 2096; Sept. 28, 1994, D.C. Law 10-188, 
§ 302(a), 41 DCR 5333; May 16, 1995, D.C. Law 10-255, § 44, 41 DCR 5193; enacted, 
Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, 
§ 3(c), 45 DCR 4826; June 5, 2003, D.C. Law 14-307, § 902(a), 49 DCR 11664.) 

Historical and Statutory Notes 
Prior Codifications Emergency Act Amendments 

1981 Ed., § 47-2002. For temporary (90 day) amendment of sec- 

1973 Ed., § 47-2602. tion, see §§ 902(a) and 903 of Fiscal Year 2003 

Budget Support Amendment Emergency Act of 
Effect of Amendments 2002 (D.C. Act 14-544, December 4, 2002, 49 

D.C. Law 14-307, in par. (3A), substituted DCR 11700). 

"9%" for "8%". r, < ' ' /on a \ a < r 

For temporary (90 day) amendment of sec- 
Temporary Amendments of Section tion ' see §§ 902 ^ and 903 of the Fiscal Year 

For temporary (225 day) amendment of sec- 2( ?°* Bu dget Support Amendment Congression- 

tion, see § 107(b) of Omnibus Budget Support al Revie ™ Emergency Act of 2003 (D.C. Act 

Temporary Act of 1992 (D.C. Law 9-134, July l5 ~ 27 > February 24, 2003, 50 DCR 2151). 

23, 1992, law notification 39 DCR 5815). For temporary (90 day) amendment of sec- 

For temporary (225 day) amendment of sec- tion, see §§ 902(a) and 903 of Fiscal Year 2003 

tion, see § 111(e) of Omnibus Budget Support Budget Support Amendment Second Congres- 

Temporary Act of 1993 (D.C. Law 10-11, August sional Review Emergency Act of 2003 (D.C. Act 

6, 1993, law notification 40 DCR 6213). 15-103, June 20, 2003, 50 DCR 5499). 

34 



GROSS SALES TAX 



§ 47-2002 



Legislative History of Laws 

For legislative history of D.C. Law 1-23, see 
Historical and Statutory Notes following 
§ 47-2001. 

For legislative history of D.C. Law 1-70, see 
Historical and Statutory Notes following 
§ 47-2001. 

Law 2-157, the "Rental Vehicle Tax Reform 
Act of 1978/' was introduced in Council and 
assigned Bill No. 2-284, which was referred to 
the Committee on Finance and Revenue. The 
Bill was adopted on first and second readings 
on November 28, 1978 and December 12, 1978, 
respectively. Signed by the Mayor on Decem- 
ber 29, 1978, it was assigned Act No. 2-326 and 
transmitted to both Houses of Congress for its 
review. 

For legislative history of D.C. Law 3-92, see 
Historical and Statutory Notes following 
§ 47-2001. 

For legislative history of D.C. Law 5-113, see 
Historical and Statutory Notes following 
§ 47-2001. 

For legislative history of D.C. Law 8-17, see 
Historical and Statutory Notes following 
§ 47-2001. 

For legislative history of D.C. Law 9-145, see 
Historical and Statutory Notes following 
§ 47-2001. 

For legislative history of D.C. Law 10-25, see 
Historical and Statutory Notes following 
§ 47-2002.01. 

For legislative history of D.C. Law 10-128, 
see Historical and Statutory Notes following 
§ 47-2001. 

For legislative history of D.C. Law 10-188, 
see Historical and Statutory Notes following 
§ 47-2002.01. 

Law 10-255, the "Technical Amendments Act 
of 1994," was introduced in Council and as- 
signed Bill No. 10-673, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on June 
21, 1994, and July 5, 1994, respectively. 
Signed by the Mayor on July 25, 1994, it was 
assigned Act No. 10-302 and transmitted to 



both Houses of Congress for its review. D.C. 
Law 10-255 became effective May 16, 1995. 

Law 12-142, the "Washington Convention 
Center Authority Financing Amendment Act of 
1998," was introduced in Council and assigned 
Bill No. 12-379, which was referred to the 
Committee on Economic Development and the 
Committee on Finance and Revenue. The Bill 
was adopted on first and second readings on 
June 2, 1998, and June 16, 1998, respectively. 
Signed by the Mayor on June 23, 1998, it was 
assigned Act No. 12-402 and transmitted to 
both Houses of Congress for its review. The 
legislation became effective on August 12, 1998, 
the date that the President of the United States 
signed P.L. 105-227, which waived the 30-day 
Congressional review period for this law. 

For Law 14-307, see notes following 
§ 47-903. 

Effective Dates 

For effective date of § 201 of D.C. Law 5-1 13, 
see Historical and Statutory Notes following 
§ 47-2001. 

Miscellaneous Notes 

Expiration of §§ 301, 302 and 303 of D.C. 
Law 10-188: See Historical and Statutory 
Notes following § 47-2002.02. 

Mayor authorized to issue rules: See second 
paragraph of note to § 47-2601. 

Audit of accounts and operation of Authority: 
See Historical and Statutory Notes following 
§ 47-2002.02. 

Expiration of §§ 301, 302 and 303 of D.C. 
Law 10-188: Section 2(1)(1) of D.C. Law 
12-142 provides that § 306(a) of D.C. Law 
10-188, providing for the expiration of that act, 
is repealed. Section 2(1)(2) of D.C. Law 12-142 
provides that the subsection shall apply as of 
February 27, 1997. 

Section 903 of D.C. Law 14-307 provides: 
"Sec. 903. Applicability. 
"Section 902 shall apply as of January 1, 
2003." 



Cross References 

Compensating-use tax, payment of tax by purchaser, see § 47-2205. 

National capital region transportation, revenues deposited in general fund and allocated to 

metrorail/metrobus account, see § 9-1111.15. 
National capital revitalization corporation, determination, publication, collection and deposit of tax 

increment revenues, see § 2-1219.22. 
National capital revitalization corporation, "sales and use tax increment revenues" defined, see 

§ 2-1219.01. 
Real property assessment and tax, classes of property, disputed occupancy of improved real 

property, see § 47-813. 
Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504. 

35 



§ 47-2002 TAXATION, LICENSING, FEES, ETC. 

Section References 

This section is referred to in §§ 47-2002.02,47-2002.03, 47-2002.05, and 47-4603. 

Library References 

Key Numbers 

Taxation <^3600, 3672. 
Westlaw Topic No. 371. 

Notes of Decisions 

Due process 2 900, 98 L.Ed. 400. Taxation &* 3626; Consti- 

Federal immunity 1 tutional Law ®=» 285.4 

Persons subject to or liable for tax 3 -»« u* * * i«uir* 

J 3. Persons subject to or liable lor tax 

Private contractor, retained by World Bank to 

1. Federal immunity provide food services to individuals on Bank's 
' r j i r- 11 j • premises, was not immune from District of Co- 

Absent federal contract specifically designat- f umbia saleg and uge taxes were nQt im _ 

ing contractor as agent authorized to pledge d Qn Bank<s ,. adons and transactions 

governments credit or explicitly rendering authorized by " B retton Woods Agreement, and 

government directly liable to seller, state sales contractor was not instrumentality of Bank, nor 

taxes, exacted from federal government con- would imposing the tax impermissibly intrude 

tractors, encounter no court-directed federal on Ban k' s freedom from local control. Bretton 

immunity shoal. U.S.C.A.Const.Art. 6, cl. 2. Woods Agreements Act, § 11, 22 U.S.C.A. 

U. S. v. District of Columbia, C.A.D.C.1981, § 2 86h; D.C.Code 1981, §§ 47-2002(3)(A), 

669 F.2d 738, 215 U.S.App.D.C. 352. Taxation 47-2003(a). International Bank for Recon- 

<^ 3610 struction and Development v. District of Colum- 
bia, C.A.D.C.1999, 171 F.3d 687, 335 U.S.App. 

2. Due process DC 224. Taxation &=> 3668; Treaties <&=> 8 
District of Columbia Sales Tax Act, as applied District of Columbia was not precluded from 

to purchases made after passage of act under taxing sales to federal contractor under regula- 

contracts entered into before passage of act, did t ion exempting sales by contract to which Unit- 

not amount to a deprivation of property without ed States or any instrumentality thereof is party 

due process of law. U.S.C.A.Const. Amend. 5. where no contract existed between United 

John McShain, Inc. v. District of Columbia, States and seller. U. S. v. District of Columbia, 

C.A.D.C.1953, 205 F.2d 882, 92 U.S.App.D.C. C.A.D.C.1981, 669 F.2d 738, 215 U.S.App.D.C. 

358, certiorari denied 74 S.Ct. 227, 346 U.S. 352. Taxation <&=> 3669 

§ 47-2002.01. Payment in lieu of collecting and remitting sales tax to be 
made by street vendors. 

(a) For the purpose of this section: 

(1) The terms "Class A licenses/' "Class A temporary licenses/' "Class B 
licenses," "Class B temporary licenses/' "Class C nonfood licenses," and 
"Class C food licenses" shall have the same meaning as in § 6(b)(1) through 
(6) of A Regulation Governing Vending Businesses in Public Space (Reg. 
74-39; 24 DCMR 502.4(a) through (f)); and 

(2) The term "street vendor" shall mean a person who holds a "Class A 
license/' "Class A temporary license/' "Class B license/' "Class B temporary 
license/' "Class C nonfood license/' or "Class C food license." 

(b)(1) Notwithstanding any other provision of law, every street vendor shall 
make payments in lieu of collecting and remitting sales tax, as prescribed in 
this subsection. 

(2) On or before January 20, 1994, and on or before the 20th day of every 
January, April, July, and October thereafter, every vendor who holds a Class 
A license, Class B license, Class C nonfood license, Class C food license, or 
any combination of these licenses, shall make a $375 payment to the Mayor 

36 



GROSS SALES TAX § 47-2002.01 

in lieu of collecting and remitting sales tax for the immediately preceding 3 
months. 

(3) If an individual required to make a payment in lieu of collecting and 
remitting sales tax in paragraph (2) of this subsection does not have his or 
her license for the full 3 months preceding a payment required in paragraph 
(2) of this subsection, the individual shall pay an apportioned amount of the 
payment in lieu of collecting and remitting sales tax based upon the number 
of months the individual held his or her license. 

(4) A vendor who holds either a Class A temporary license, Class B 
temporary license, or both, shall make a $125 payment in lieu of collecting 
and remitting sales tax to the Mayor on or before the 10th day following the 
expiration of his or her license. 

(c) All payments in lieu of collecting and remitting sales tax made pursuant 
to subsection (b) of this section must be made in cash or by cashier's check, 
certified check, or money order. 

(d) If a street vendor fails to make a payment in lieu of collecting and 
remitting sales tax on or before the prescribed payment date, any amount of the 
unpaid payment shall be considered unpaid sales tax and all sections of this 
chapter applicable to the collection and assessment of unpaid sales tax, and the 
imposition of interest and penalties, shall be applicable to unpaid payments in 
lieu of collecting and remitting sales tax. 

(May 27, 1949, 63 Stat. 112, ch. 146, title I, § 125, as Sept. 30, 1993, D.C. Law 10-25, 
§ 111(f), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Retailing Second Emergency Act of 1998 (D.C. 

1981 Ed., § 47-2002.1. Act 12-352, May 12, 1998, 45 DCR 3104), and 

§§ 2 and 3 of the Eastern Market Open Air 

Temporary Addition of Section Retailing Congressional Review Emergency Act 

For temporary (225 day) continuation of non- of 1998 (D.C. Act 12-435, August 7, 1998, 45 

food open air retailing at Eastern Market, see DCR 5951). 

§ 2 of Eastern Market Open Air Retailing Tern- For temporary repeal of the Eastern Market 

porary Act of 1998 (D.C. Law 12-133, July 24, Open Air Retailing Emergency Act of 1998 (D.C. 

1998, law notification 45 DCR 6504). Act 12-320), see § 4(a) of the Eastern Market 

For temporary (225 day) continuation of non- Open Air Retailing Second Emergency Act of 

food open air retailing at Eastern Market, see 1998 (D.C. Act 12-352, May 12, 1998, 45 DCR 

§ 2 of Eastern Market Open Air Retailing Sec- 3104). 

ond Temporary Act of 1998 (D.C. Law 12-150, For temporary repeal of the Eastern Market 

September 18, 1998, law notification 45 DCR Open Air Retailing Temporary Act of 1998 (Bill 

6947). 12-513), see § 4(b) of the Eastern Market Open 

For temporary (225 day) addition of section, Air Retailing Second Emergency Act of 1998 

see § 111(f) of Omnibus Budget Support Tern- (D.C. Act 12-352, May 12, 1998, 45 DCR 3104). 

porary Act of 1993 (D.C. Law 10-11, August 6, For temporary (90-day) authorization of open 

1993, law notification 40 DCR 6213). air retailing, see §§ 2 and 3 of the Eastern 

. Market Open Air Retailing Emergency Act of 

Emergency Act Amendments 1999 (D c Act n _ 54 April 6> l999> 46 DCR 

For temporary permission, on an emergency 3648). 

basis, for the interim continuation of non-food 

open air retailing in the exterior space at East- Legislative History of Laws 

ern Market, see §§ 2 and 3 of the Eastern Mar- Law 10-25, the "Omnibus Budget Support 

ket Open Air Retailing Emergency Act of 1998 Act of 1993," was introduced in Council and 

(D.C. Act 12-320, April 6, 1998, 45 DCR 2296), assigned Bill No. 10-165, which was referred to 

§§ 2 and 3 of the Eastern Market Open Air the Committee of the Whole. The Bill was 

37 



§ 47-2002.01 TAXATION, LICENSING, FEES, ETC. 

adopted on first and second readings on June 1, Act No. 10-57 and transmitted to both Houses 
1993, and June 29, 1993, respectively. Signed of Congress for its review. D.C. Law 10-25 
by the Mayor on July 16, 1993, it was assigned became effective on September 30, 1993. 

Cross References 
Section References 

This section is referred to in §§ 47-2003, 47-2004, and 47-2762. 

Library References 

Key Numbers 

Taxation <3=>3697. 
Westlaw Topic No. 371. 

§ 47-2002.02, Tax on gross receipts for transient lodgings or accommoda- 
tions; food or drink for immediate consumption; spirits 
sold for consumption on premises; rental vehicles. 

A tax, separate from, and in addition to, the tax imposed pursuant to 
§ 47-2002, is imposed on vendors engaging in the business activities listed in 
paragraphs (1) and (2) of this section for the privilege of selling at retail certain 
tangible personal property and for the privilege of selling certain selected 
services (defined as "retail sales" and "sale at retail" pursuant to 
§ 47-2001(n)(l)). The rate of the tax shall be: 

(1) 4.45% of the gross receipts for the sale or charges for any room or 
rooms, lodgings, or accommodations furnished to a transient by any hotel, 
inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, 
or accommodations are regularly furnished to transients; and 

(2) 1% of the gross receipts from the sale or charges made for: 

(A) Food or drink prepared for immediate consumption, or sold as 
described in § 47-2001(n)(l)(A); 

(B) Spiritous or malt liquors, beers, and wine sold for consumption on 
the premises where sold; or 

(C) Rental or leasing of rental vehicles and utility trailers as defined in 
§ 50-1505.01(8) and (9). 

(May 27, 1949, 63 Stat. 1.12, ch. 146, title I, § 125a, as added Sept. 28, 1994, D.C. Law 
10-188, § 302(b), 41 DCR 5333; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575; Aug. 12, 1998, D.C. Law 12-142, § 3(d), 45 DCR 4826.) 

Historical and Statutory Notes 

Prior Codifications 1994, respectively. Signed by the Mayor on 

1981 Ed., § 47-2002.2. August 2, 1994, it was assigned Act No. 10-314 

1981 Ed § 47-2002 2 anc * Lransm i Lte d to both Houses of Congress for 

its review. D.C. Law 10-188 became effective 

Legislative History of Laws on September 28, 1 994. 

Law 10-188, the "Washington Convention For legislative history of D.C Law 12-142, 

_ A . , ' . A £ t^^A % ■ A i i see Historical and Statutory Notes following 

Center Authority Act of 1994, was introduced c 47„2002 " 

in Council and assigned Bill No. 10-527, which 

was referred to the Committee on Economic Miscellaneous Notes 

Development and Sequential to the Committee Expiration of §§ 301, 302 and 303 of D.C. 

of the Whole. The Bill was adopted on first and Law 10-188: Section 306(a) of D.C. Law 

second readings on July 5, 1994, and July 19, 10-188 provided that the act shall expire 2 

38 



GROSS SALES TAX § 47-2002.03 

years after September 28, 1994 if the Board Section 305(b) of D.C. Law 10-188 provided 
does not submit final financial requirements that "If the audit conducted pursuant to subsec- 
and a feasibility analysis to the mayor and the tion (a) of this section indicates that projected 
Council as provided by § 10-1202.06(h). revenues from the taxes imposed pursuant to 
Expiration of §§ 301, 302 and 303 of D.C. §§ 301, 302, 303, and 304 are insufficient to 
Law 10-188: For temporary amendment of meet pro jected expenditures and reserve re- 
DC Law 10-188, § 306(a), see § 2(b) of the qu i rem ents of the Authority for the upcoming 
Washington Convention Center Authority Act of fiscal vear? the M shaJQ { e a surt tQ 

m r I 1 ? fi E c X nof ! ° n Emei ^ enc y Act ° f 1996 become effective on or before October 1 of the 

(D.C. Act 11-509). . , £ , j j- * j 

, ,. r , ■ r * i - upcoming year, on each of those taxes dedicated 

Audit ol accounts and operation of Authority: , ,, A +u -, i ,■ +u , i f 

o *• ^ac/\ c t^ r- T 1^100 -j j 1° the Authority excluding the tax on sales 01 

Section 305(a) of D.C. Law 10-188 provided A A \ r , , ? ,. , 

that "on or before July 1 of each year, the restau ™ nt m f als and alcoholic beverages in an 

District of Columbia Auditor, pursuant to the amount ec * ual to the pro rata share of the differ- 

Auditor's duties under § 47-1 17(b), shall audit ence between (1) the sum of the projected ex- 

the accounts and operation of the Authority and penditure and reserve requirements and (2) the 

made a specific finding of the sufficiency of the projected revenues. The pro rata share shall be 

projected revenues from the taxes imposed pur- determined based on the pro rata estimated 

suant to §§ 301, 302, 303, and 304 to meet the contribution of each tax to the total estimated 

projected expenditures and reserve require- tax revenue for the particular year as contained 

ments of the Authority for the upcoming fiscal in the multiyear financial plan submitted pursu- 

year." " ant to § 9-807(g) [§ 10-1202.06(g), 2001 Ed.]." 

Cross References 

Washington Convention Center Authority, audit of accounts and operations, certification of suffi- 
ciency of sum of projected revenues, surtax, see § 10-1203.05. 

Washington Convention Center Authority, collection and transfer of taxes to Fund, see 
§ 10-1203.07. 

Washington Convention Center Authority, "dedicated taxes" defined, see § 10-1202.01. 

Washington Convention Center Authority, Marketing Fund established, marketing service contracts, 
total dollar amount, see § 10-1202. 08a. 

Library References 

Key Numbers 

Taxation ^=3649, 3672. 
Westlaw Topic No. 371. 

§ 47-2002.03. Tax on gross receipts for transient lodgings or accommoda- 
tions; food or drink for immediate consumption; spirits 
sold for consumption on premises; rental vehicles — Col- 
lection of tax and transfer to Washington Convention 
Center Authority. 

(a) The Mayor shall collect and deposit in a lockbox maintained by the Chief 
Financial Officer of the District of Columbia the tax imposed pursuant to 
§ 47-2002.02 as agent on behalf of the Washington Convention Center Authori- 
ty and shall transfer the revenue from the tax upon receipt to the Washington 
Convention Center Authority Fund established pursuant to § 10-1202.08. 

(b) The Mayor shall develop and apply a fixed formula to the taxes imposed 
pursuant to §§ 47-2002 and 47-2002.02 to determine the amount that shall be 
transferred to the Authority. 

(May 27, 1949, 63 Stat. 112, ch. 146, title I, § 125b, as added Sept. 28, 1994, D.C. Law 
10-188, § 302(b), 41 DCR 5333; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575; Mar. 24, 1998, D.C. Law 12-81, § 59(g), 45 DCR 745; Sept. 18, 1998, D.C. Law 
12-142, § 3(e), 45 DCR 4826; Oct. 19, 2002, D.C. Law 14-213, § 33(v), 49 DCR 8140.) 

39 



§ 47-2002.03 TAXATION, LICENSING, FEES, ETC. 

Historical and Statutory Notes 

Prior Codifications the Committee of the Whole. The Bill was 

1981 Ed., § 47-2002.3. adopted on first and second readings on No- 

vember 4, 1997, and December 4, 1997, respec- 
Effect of Amendments tively. Signed by the Mayor on December 22, 

D.C. Law 14-213, in the section heading, vali- 1997, it was assigned Act No. 12-246 and trans- 
dated a previously made technical correction. mitted to both Houses of Congress for its re- 
view. D.C. Law 12-81 became effective on 
Emergency Act Amendments March 24 1998. 

For temporary amendment of section, see § 3 For legislative history of D.C. Law 12-142, 

of the Natural and Artificial Gas Gross Receipts see Historical and Statutory Notes following 
Tax Emergency Amendment Act of 1996 (D.C. s 47_2002 

Act 1 1-508), and see § 3 of the Natural and „ T 1 „ -, i -> * r n ■ 

. . r . . ! ^ ^ n . . „ r, . , ror Law 14-213, see notes following 

Artificial Gas Gross Receipts Tax Congressional c ajqih 

Review Emergency Amendment Act of 1997 

(D.C. Act 12-51, March 31, 1997, 44 DCR 

2201), 



Miscellaneous Notes 



For temporary amendment of section, see T ^"0 ° f J § ? T *' 3 ° ^ *?K° 

§ 2(a) of the Natural and Artificial Gas Gross Jfw 10-188: See Historical and Statutory 

Receipts Tax Congressional Review Emergency Notes following § 47-2002.02. 

Amendment Act of 1998 (D.C. Act 12-304, Audit of accounts and operation of Authority: 

March 20 1998 45 DCR 1898) $ ee Historical and Statutory Notes following 

§ 47-2002.02. 

Legislative History of Laws Expiration of §§ 301, 302, and 303 of D.C. 

For legislative history of D.C. Law 10-188, Law 10-188: Section 2(1)(1) of D.C. Law 

see Historical and Statutory Notes following 12-142 provides that § 306(a) of D.C. Law 

§ 47-2002.02. 10-188, providing for the expiration of that act, 

Law 12-81, the "Technical Amendments Act is repealed. Section 2(1)(2) of D.C. Law 12-142 

of 1998," was introduced in Council and as- provided that the subsection shall apply as of 

signed Bill No. 12-408, which was referred to February 27, 1997. 

Cross References 

Washington Convention Center Authority, audit of accounts and operations, certification of suffi- 
ciency of sum of projected revenues, see § 10-1203.05. 

Washington Convention Center Authority, collection and transfer of taxes to Fund, see 
§ 10-1203.07. 



Library References 



Key Numbers 
Taxation @=»3649, 3705. 
Westlaw Topic No. 371. 



§ 47-2002.04. Special event promoter obligations and penalties. 

(a) A promoter of a special event shall submit to the Mayor: 

(1) At least 30 days before trie beginning of a special event, a preliminary 
list of all vendors and exhibitors, including their names, addresses, represen- 
tatives, and telephone numbers; and 

(2) Within 10 days after the last day of a special event, a final list of all 
vendors and exhibitors, including their names, addresses, representatives, 
and telephone numbers, if not previously provided. 

(b) Before the special event, a promoter shall provide to vendors and exhibi- 
tors such information regarding their District tax obligations, filing deadlines, 
and other such requirements as is supplied by the District after the preliminary 
list of vendors and exhibitors is submitted in accordance with subsection (a)(1) 
of this section . 

40 



GROSS SALES TAX § 47-2002.05 

(c) A promoter shall provide access to the Mayor to the special event 
premises and activities to monitor vendor and exhibitor sales. 

(d) A promoter who fails to submit the preliminary vendor and exhibitor list 
in accordance with subsection (a)(1) of this section shall pay a penalty in the 
amount of $1,000, plus $50 for each day the list is late, which penalty shall not 
exceed $2,500. 

(e) A promoter who fails to submit the final vendor and exhibitor list in 
accordance with subsection (a)(2) of this section shall pay a penalty in the 
amount of $1,000, plus $50 for each day the list is late, which penalty shall not 
exceed $10,000. 

(f) For the purposes of this section, the term "promoter" means a person 
who arranges, organizes, or sponsors vendors or exhibitors engaged in the 
business of retail sales (as defined in this chapter) to participate in a special 
event. The term "promoter" includes for-profit and nonprofit persons. 

(June 9, 2001, D.C. Law 13-305, § 102(b)(2), 48 DCR 334; Oct. 19, 2002, D.C. Law 
14-213, § 33(w), 49 DCR 8140.) 

Historical and Statutory Notes 

Effect of Amendments Act of 2005 (D.C. Act 16-25, February 17, 2005, 

D.C. Law 14-213, in the section heading, vali- 52 DCR 2981). 

dated a previously made technical correction. Legis i ative History of Laws 

_ For Law 13-305, see notes under § 47-901. 

Emergency Act Amendments „ T i„~m-p + c u • 

to J , For Law 14-213, see notes following 

For temporary (90 day) addition, see § 101 of § 47-820. 
Ballpark Omnibus Financing and Revenue Tax 

Provisions Emergency Amendment Act of 2004 Miscellaneous Notes 

(D.C. Act 15-719, January 4, 2005, 52 DCR Section 103 of D.C. Law 13-305 provides: 

1790). "Sec. 103. Applicability. 

For temporary (90 day) addition, see § 101 of "Section 102(a) through (c) shall apply be- 

Ballpark Omnibus Financing and Revenue Tax ginning April 1, 2001. Section 102(d) shall ap- 

Provisions Congressional Review Emergency ply beginning October 1, 2001." 

Library References 
Key Numbers 
Taxation ®»368 6. 
Westlaw Topic No. 371. 

§ 47-2002.05. Ballpark sales taxes. 

(a) For the purposes of this section, the term: 
(1) "Ballpark" means: 

(A) A stadium constructed after October 1, 2004 to be owned by the 
District on a site bounded by N Street, S.E., Potomac Avenue, S.E., South 
Capitol Street, S.E., and 1st Street, S.E., or such other site determined 
pursuant to [§ 10-1601.05], if the primary site shall be infeasible, including 
facilities functionally related and subordinate thereto and the accompany- 
ing infrastructure, including office and transportation facilities (including 
parking) adjacent to or serving the stadium, that has as its primary purpose 
the hosting of professional athletic team events and is constructed in whole 

41 



§ 47-2002.05 TAXATION, LICENSING, FEES, ETC. 

or in part with funds deposited in, or bonds or other evidence of indebted- 
ness the debt service upon which is financed in whole or in part by monies 
deposited in, the Ballpark Revenue Fund; and 

(B) Until such time as the hosting of professional athletic team events for 
which tickets are sold has commenced at the newly-constructed stadium, 
Robert F. Kennedy Stadium, described as that geographic area of the 
District of Columbia consisting of the areas designated as A, B, C, D, or E 
on the revised map entitled "Map to Designate Transfer of Stadium and 
Lease of Parking Lots to the District," prepared jointly by the National 
Park Service (National Capital Region) and the District of Columbia 
Department of Public Works for site development and dated October 1986 
(NPS Drawing number 831/87284-A), and any other future additions 
thereto. 

(2) "Ballpark Revenue Fund" means the fund established by 
[§ 10-1601.02]. 

(3) "Professional athletic team" includes any professional baseball, basket- 
ball, football, soccer, hockey, lacrosse, or other athletic team whose members 
receive financial compensation from their participation in the team's athletic 
exhibitions. 

(4) "Ticket" means any physical, electronic, or other form of a certificate, 
documents, or token showing that a fare, admission, or license fee for a 
revocable right to enter the ballpark, or a right to purchase future rights to 
enter the ballpark, has been paid. 

(b) Notwithstanding any other provision of this chapter relating to the 
imposition of sales tax on either a retail sale or a sale at retail, there is hereby 
imposed an additional sales tax of 4.25% on the gross receipts of any person 
from the sale of tickets to any public event referred to in § 47-200 l(n)(l)(H) 
sponsored by the person (or any affiliate of such person) and to be performed at 
the ballpark, regardless of whether the ticket is sold to a person who resells the 
ticket to another person or to a person who uses the ticket for admission to the 
event; provided, that with respect to tickets to events at Robert F. Kennedy 
Stadium, the tax shall apply only to professional baseball games or professional 
baseball-related events and exhibitions. 

(c) Notwithstanding any other provision of this chapter, there is hereby 
imposed an additional sales tax of 4.25% on the gross receipts of any person 
from the sale at the ballpark during such times as shall reasonably relate to the 
performance of baseball games or baseball-related events and exhibitions at the 
ballpark of tangible personal property or services otherwise taxable under the 
provisions of this chapter, except the gross receipts from (1) sales of food and 
beverages subject to the tax imposed by § 47-2002(3), and (2) the sale of or 
charge for the service of parking motor vehicles; provided, that with respect to 
the sale of tangible personal property or services at Robert F. Kennedy 
Stadium, the additional tax shall apply only to professional baseball games or 
professional baseball-related events and exhibitions. 

(d) The following revenues shall be deposited into one or more accounts 
within the Ballpark Revenue Fund: 

42 



GROSS SALES TAX § 47-2003 

(1) The revenues received by the District of Columbia from the taxes 
imposed by this section; 

(2) The portion of the sales tax imposed by § 47-2002 on the gross receipts 
of any person from the sale of tickets to any public event referred to in 
§ 47-2001 (n)(l)(H) sponsored by the person (or any affiliate of such person) 
and to be performed at the ballpark, regardless of whether any such ticket is 
sold to a person who resells the ticket to another person or to a person who 
uses the ticket for admission to the event, except that, with respect to events 
at Robert F. Kennedy Stadium, only the portion of the tax levied on profes- 
sional baseball games or professional baseball-related events and exhibitions; 

(3) The portion of the sales tax imposed by § 47-2002 on the gross receipts 
of any person from the sale at the ballpark during such times as shall 
reasonably relate to the performance of baseball games or baseball-related 
events and exhibitions at the ballpark of tangible personal property or 
services otherwise taxable, except as otherwise provided in § 10-1203.07; 
and 

(4) The portion of the sales tax imposed on the gross receipts from the sale 
of or charge for the service of parking motor vehicles that shall reasonably 
relate to the performance of baseball games or professional baseball related 
events and exhibitions at the ballpark. 

(e) The Chief Financial Officer or his delegate shall promulgate regulations 
as may be necessary and appropriate to carry out the provisions of this section, 
including regulations relating to the determination of District gross receipts 
and electronic filing and payment of sales taxes and fees. Until such time as 
the Chief Financial Officer or his delegate shall promulgate the regulations, any 
promoter of any event at which gross receipts from the sale of tickets, tangible 
personal property, or services are potentially subject to the taxes imposed by 
this section shall comply with the requirements of § 47-2002.04 as if the event 
were a special event. 

(Apr. 8, 2005, D.C. Law 15-320, § 110(d)(2), 52 DCR 1757.) 

Historical and Statutory Notes 

For temporary (90 day) addition, see § 201(b) Tax Provisions Congressional Review Emergen- 

of Ballpark Omnibus Financing and Revenue cy Act of 2005 (D.C. Act 16-25, February 17, 

Tax Provisions Emergency Amendment Act of 2005, 52 DCR 2981). 
2004 (D.C. Act 15-719, January 4, 2005, 52 

DCR 1 790). Legislative History of Laws 

For temporary (90 day) addition, see § 201(b) For Law 15-320, see notes following 

of Ballpark Omnibus Financing and Revenue § 47-368.03. 

§ 47-2003. Reimbursement of vendor for tax. 

(a) Reimbursement for the tax imposed upon the vendor shall be collected by 
the vendor, except a street vendor as defined in § 47-2002.0 1(a)(2), from the 
purchaser on all sales the gross receipts from which are subject to the tax 
imposed by this chapter so far as it can be done. It shall be the duty of each 
purchaser in the District to reimburse the vendor, as provided in § 47-2004, for 
the tax imposed by this chapter. Such reimbursement of tax shall be a debt 

43 



§ 47-2003 TAXATION, LICENSING, FEES, ETC. 

from the purchaser to the vendor and shall be recoverable at law in the same 
manner as other debts. 

(b) In the event that the vendor shall collect a tax in excess of the reimburse- 
ment schedule rates provided for in this chapter, such excess shall be refunded 
to the purchaser, or in lieu thereof, shall become a debt to the District in the 
same manner as taxes due and payable under this chapter. 

(May 27, 1949, 63 Stat. 115, ch. 146, title I, § 126; July 24, 1982, D.C. Law 4-131, 
§ 203, 29DCR2418; Sept. 30, 1993, D.C. Law 10-25, § 11 1(g), 40 DCR 5489; enacted, 
Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2003. For legislative history of D.C. Law 4-131, see 

1973 Ed., § 47-2603. Historical and Statutory Notes following 

Temporary Amendments of Section § 4 /-zUu . 

For temporary (225 day) amendment of sec- For legislative history of D.C. Law 10-25, see 

tion, see § 111(g) of Omnibus Budget Support Historical and Statutory Notes following 

Temporary Act of 1993 (D.C. Law 10-1 1, August § 47-2002.01. 

6, 1993, law notification 40 DCR 6213). 

Cross References 

Compensating-use tax, collection of tax by vendor, see § 47-2203. 
Compensating-use tax, nonresident vendors, see § 47-2204. 

Section References 

This section is referred to in §§ 47-2004. 

Library References 
Key Numbers 
Taxation @=»3 706. 
Westlaw Topic No. 371 . 

Notes of Decisions 

In general 1 vendor under this section is subject to the 

3-year limitations period of § 12-301(8). J, 

1. In general Frogg ' Ltd v ' K ^ amha - ta > ] 17 WLR 293 (Super. 

Purchaser must reimburse vendor who fails to 

charge sales or use tax at time of sale. Cause of action for reimbursement by pur- 

D.C.Code 1981, §§ 47-2003, 47-2003(a), chaser to vendor for sales taxes under this sec- 

47-2004, 47-2203. J. Frog, Ltd. v. Fleming, tion accrues at the time the sales tax became 

1991, 598 A.2d 735. Taxation @=» 3708 due and payable under §§47-2015 and 

Cause of action by vendor against purchaser 47-2016. J. Frogg, Ltd. v. Khambata, 117 WLR 

for reimbursement of sales taxes paid by the 293 (Super. Ct. 1989). 

§ 47—2004. Vendor to collect tax; credit for expenses; application. 

(a) For the purpose of collecting his reimbursement as provided in 
§ 47-2003 insofar as it can be done and yet eliminate the fractions of a cent, 
the vendor, except a street vendor as defined in § 47-2002. 01(a)(2), shall add to 
the sales price and collect from the purchaser such amounts as may be 
prescribed by the Mayor to carry out the purposes of this section. 

44 



GROSS SALES TAX § 47-2004 

Note 1 

(b) Repealed. 

(May 27, 1949, 63 Stat 115, ch. 146, title I, § 127; Oct. 21, 1975, D.C. Law 1-23, title 
III, § 301(8), 22 DCR 2100; July 24, 1982, D.C. Law 4-131, § 204, 29 DCR 2418; July 
26, 1989, D.C. Law 8-17, § 4(c), 36 DCR 4160; Sept. 30, 1993, D.C. Law 10-25, 
§ 111(h), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; 
June 9, 2001, D.C. Law 13-305, § 102(c), 48 DCR 334.) 

Historical and Statutory Notes 

Prior Codifications Temporary Act of 1993 (D.C. Law 10-11, August 

1981 Ed. § 47-2004. 6, 1993, law notification 40 DCR 6213). 

1973 Ed., § 47-2604. Legislative History of Laws 

For legislative history of D.C. Law 1-23, see 

Effect of Amendments Historical and Statutory Notes following 

D.C. Law 13-305 repealed subsec. (b) which § 47-2001. 
had read: For legislative history of D.C. Law 4-131, see 

"(b) A vendor, except a street vendor as de- Historical and Statutory Notes following 

fined in § 47-2002. 01(a)(2), shall be entitled to § 47-2001. 

apply and credit against the amount of tax pay- For legislative history of D.C. Law 8-17, see 

able by the vendor an amount equal to the Historical and Statutory Notes following 

lesser of $5,000 or 1% of the gross tax to be § 47-2001. 

remitted by the vendor to cover the vendor's For legislative history of D.C. Law 10-25, see 

expense incurred in the collection and remit- Historical and Statutory Notes following 

tance of the tax. Nothing contained in this § 47-2002.01. 

subsection shall apply to a vendor who fails or For Law 13-305, see notes under § 47-901. 

refuses to file the tax return or pay the tax 

within the time prescribed by §§ 47-2015, Miscellaneous Notes 
47-2016, and 47-2017." Section 103 of D.C. Law 13-305 provides: 

"Sec. 103. Applicability. 
Temporary Amendments of Section "Section 102(a) through (c) shall apply be- 

For temporary (225 day) amendment of sec- ginning April 1, 2001. Section 102(d) shall ap- 

tion, see § 111(h) of Omnibus Budget Support ply beginning October 1, 2001." 

Cross References 

Compensating-use tax, collection of tax by vendor, see § 47-2203. 

Compensating-use tax, nonresident vendors, see § 47-2204. 

Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504. 

Section References 

This section is referred to in § 47-2003. 

Library References 

Key Numbers 
Taxation <3^3706. 
Westlaw Topic No. 371. 

Notes of Decisions 

In general 1 D.C.Code 1981, §§47-2003, 47-2003(a), 
47-2004, 47-2203. J. Frog, Ltd. v. Fleming, 



1 . In general 

Purchaser must reimburse vendor who fails to 
charge sales or use tax at time of sale. 



1991, 598 A.2d 735. Taxation <3=> 3708 



45 



§ 47-2005 TAXATION, LICENSING, FEES, ETC. 

§ 47-2005. Exemptions. 

Gross receipts from the following sales shall be exempt from the tax imposed 
by this chapter: 

(1) Sales to the United States or the District or any instrumentality thereof 
except sales to national banks and federal savings and loan associations; 

(2) Sales to a state or any of its political subdivisions if such state grants a 
similar exemption to the District. As used in this paragraph, the term "state" 
means the several states, territories, and possessions of the United States; 

(3) Sales to semipublic institutions; provided, however, that such sales 
shall not be exempt unless: 

(A) Such institution shall have first obtained a certificate from the Mayor 
stating that such institution is entitled to such exemption; 

(B) The vendor keeps a record of the sale, the name of the purchaser, the 
date of each separate sale, and the number of such certificate; 

(C) Such institution is located within the District; and 

(D) The property or services purchased are for use or consumption, or 
both, in maintaining, operating, and conducting the institution for the 
purpose for which it was organized or for honoring the institution or its 
members; 

(4) Sales of materials and services to the printing clerks of the majority 
and minority rooms of the House of Representatives for use in the operation 
of such rooms, and sales of materials and services made by such clerks in 
connection with the operation of such rooms; 

(5)(A) Sales of personal property purchased by a utility or a public-service 
company for use or consumption in furnishing a service or commodity, if the 
charges from furnishing the service or commodity are subject to a gross 
receipts tax or a mileage tax in force in the District for the period of time 
covered by a return required to be filed by the provisions of this chapter. If 
the personal property purchased is used both to produce receipts or charges 
subject to a gross receipts tax or a mileage tax and receipts or charges not 
subject to a gross receipts tax or a mileage tax, then this sales tax exemption 
shall be allocated in accordance with rules issued by the Mayor. 

(B) Beginning on October 1, 1994, sales of personal property purchased 
by a toll telecommunication company, as defined in § 47-3901(10), irre- 
spective of whether the property is used or consumed in furnishing a 
service, the charges from which are subject to the gross receipts tax 
imposed by § 47-250 1(b), or Chapter 39 of this title. For the purposes of 
this subsection, the term "personal property" shall not include office 
equipment or office furniture. 

(C) Beginning on May 1, 1997, sales of personal property purchased by a 
wireless telecommunication company, as defined in § 47-3901(12), irre- 
spective of whether the property is used or consumed in furnishing a 
service the charges from which are subject to Chapter 39 of this title. For 
purposes of this subparagraph, the term "personal property" shall not 
include office equipment or office furniture; 

46 



GROSS SALES TAX § 47-2005 

(D) Sales of personal property purchased by a digital audio radio satel- 
lite service company operating under a digital audio radio satellite license 
granted by the Federal Communications Commission, irrespective of 
whether the property is used or consumed in furnishing a service the 
charges from which are subject to the gross receipts tax imposed by 
§ 47-2501.01; 
(6) Repealed; 

(7)(A) Casual and isolated sales by a vendor who is not regularly engaged 
in the business of making sales at retail; 

(B) For the first 5 events during a calendar year, sales at a charity 
auction or other fundraising activity by a nonprofit teaching hospital; 

(8) Sales of food or drink, beverages, and other goods made to any person 
for use in the operation of the majority and minority cloakrooms of the House 
of Representatives and sales of such food or drink, beverages, and other 
goods made by such person in connection with the operation of such 
cloakrooms; 

(9) Sales of food or drink or beverages of any nature if made in any car 
composing a part of any train or in any aircraft or boat operating within the 
District in the course of commerce between the District and a state; 

(10) Sales of goods made pursuant to bona fide contracts entered into 
before May 27, 1949; provided, that there is a contract in writing signed by 
the purchaser and vendor which imposes an unconditional liability on the 
part of the purchaser to buy the goods covered thereby at a fixed price and 
without escalator clause, and an unconditional liability on the part of the 
vendor to deliver a definite quantity of such goods at the contract price; 

(11) Sales of natural or artificial gas, oil, electricity, solid fuel, or steam, 
directly used in manufacturing, assembling, processing, or refining; 

(12) Repealed. 

(13) Sale of motor vehicles and trailers which are subject to the provisions 
of title III of the District of Columbia Revenue Act of 1949; 

(14) Sales of medicines, pharmaceuticals, and drugs whether or not made 
on prescriptions of duly licensed physicians and surgeons and general and 
special practitioners of the healing art; 

(15)(A) Sales of bone screws, bone pins, pacemakers, and other articles 
permanently implanted in the human body to assist the functioning of any 
natural organ, artery, vein, or limb and which remain or dissolve in the body; 
orthopedic devices designed to be worn on the person of the user as a brace, 
support, or correction for the body structure, except orthopedic shoes and 
supportive devices for the foot unless they are required for the correction of a 
physical deformity; artificial human eyes and their replacement parts; artifi- 
cial limbs for human beings and their replacement parts; artificial hearing 
devices for human beings and their replacement parts; mammary prostheses; 
any appliance and related supplies necessary as a result of any surgical 
procedure by which an artificial opening is created in the human body for the 
elimination of natural waste; sales of false teeth by a dentist and the 
materials used directly by a dentist in the restoration or preservation of teeth; 

47 



§ 47-2005 TAXATION, LICENSING, FEES, ETC. 

sales of eyeglasses, when especially designed or prescribed by an ophthalmol- 
ogist, oculist, or optometrist; provided, that such items are for the personal 
use of the owner or purchaser; and 

(B) Sales of wheelchairs, crutches, canes, quad canes, walkers, hospital 
beds, bedside commodes, patient lifts, urinals, respirators, oxygen tents, 
kits and inhalers; hemodialysis devices, transcutaneous nerve stimulators; 
and sales of any other device, apparatus, or equipment used to replace or 
substitute for any part of the human body, or used to assist the ill or 
disabled in saving or prolonging life, or used to alleviate pain and suffer- 
ing; provided, that such device, apparatus, or equipment is sold to an 
individual for the personal use of that individual and pursuant to written 
prescriptions or orders of duly licensed physicians and surgeons and 
general and special practitioners of the healing art; 

(16) Sales of material to be incorporated permanently in any war memori- 
al authorized by Congress to be erected on public grounds of the United 
States; 

(17) Repealed; 

(18) Food or drink described in § 47-2001 (n)(l)(A), which is delivered and 
sold without profit by a nonprofit volunteer organization to persons who are 
confined to their homes due to age, illness, handicap, or infirmity; provided 
that such sales shall not be exempt unless such organization has received a 
certificate of exemption from the District as a semipublic institution; 

(19) Sales of food or drink as described in subsection (n)(l)(A) of 
§ 47-2001 made by a residence for senior citizens to the residents and 
employees of such facility and to the bona fide guests of such residents; 
provided, that the facility does not also make such sales to the general public. 
As used in this paragraph, the term "residence for senior citizens" means any 
facility which rents or offers for rent rooms or dwelling units exclusively to 
persons who are 60 years of age or older or who are blind, disabled, or 
handicapped; provided, that at least 80% of the residents of such facility 
must be 60 years of age or older; 

(20) Sales of motor-vehicle fuels upon the sale of which a tax is imposed by 
Chapter 23 of this title, as amended or as may be hereafter amended; 

(21) Sales of vessels which are subject to the provisions of Article 29 of the 
Police Regulations; 

(22) Sales to an organization exempt under 26 U.S.C. § 501(c)(4) when the 
organization's membership is limited to a state, territory, or possession of the 
United States or any political subdivision of a state, territory, or possession; 

(23) Sales of "eligible foods," as defined in 7 CFR 271.2 pursuant to the 
federal Food Stamp Act of 1977 (7 U.S.C. § 2011 et seq.) ("Stamp Act"), and 
purchased with food stamps issued pursuant to the Stamp Act; 

(2 4) (A) Sales of residential public utility services and commodities by a 
gas, electric, or telephone company, sales of residential heating oil or related 
services by any person, sales of residential natural or artificial gas by any 
person, or sales of residential electricity by an electric supplier; and 

48 



GROSS SALES TAX § 47-2005 

(B) Sales of residential local exchange service or exchange access as 
defined in § 47-3901(14). 

(25) Sales of tickets sold for the 1994 World Cup Soccer Games; 

(26) Sales of residential cable television service and commodities by a 
cable television company; 

(27) Sales of the following: 

(A) Printing services, if purchased by a publisher to print a newspaper 
that is to be distributed free of charge in the District; 

(B) Tangible personal property purchased by a publisher that prints its 
own newspaper, if the property is incorporated by the publisher as a 
material or part of a newspaper that is distributed free of charge in the 
District; and 

(C) Wrapping, packing and packaging supplies, if purchased by a pub- 
lisher to further the distribution of a newspaper that is distributed free of 
charge in the District; 

(28) Sales of building materials related to the development of a qualified 
supermarket, as defined under § 47-3801; 

(29) Beginning on May 1, 1997, 2-way land mobile radio used for taxicabs 
fare dispatch and for communication between taxicab drivers and their base; 

(30)(A) Gross receipts from sales of tangible personal property to be 
incorporated or consumed in the course of construction of the Gallery Place 
Project; 

(B) For the purposes of this paragraph, "Gallery Place Project" means 
the acquisition, construction, installing, and equipping of a mixed-use 
complex located on Square 454, Lots 41, 824, 838, 857, 877, 878, the 
portion of the public alley that reverted to former Lot 820, (which is 
currently known as Lot 866) and former Lot 821 (which is currently known 
as Lot 867) pursuant to the Plat of Alley Closing filed with the Surveyor of 
the District of Columbia in Liber 17 at folio 74; and the portions of the 
public alley that will revert to Lots 41, 824, 838, 857, 877 and 878, all in 
Square 454, pursuant to the alley closing approved by the Closing of Public 
Alleys in Square 454 and Square 455, S.O. 98-194 Act of 1999, effective 
October 22, 1999 (D.C. Law 13-48; 46 DCR 6768), and consisting of: 

(i) An approximately 60,000-square-foot multiplex cinema; 

(ii) A mixed-use facility providing for retail stores, dining, entertain- 
ment, a health and fitness club, offices, and related facilities; 

(iii) A market-rate housing complex consisting of approximately 170 
residential units; 

(iv) A parking garage containing approximately 850 parking spaces; 
and 

(v) Other ancillary improvements; and 

(C) The amount of all taxes, fees, and deposits exempt, abated, or waived 
under this paragraph, section 2(b) of the Gallery Place Economic Develop- 
ment Amendment Act of 2000, effective April 3, 2001, (D.C. Law 13-241; 
48 DCR 610), and §§ 47-902(17), 45-922(24), and 47-1002(26), shall not 
exceed, in the aggregate, $7 million; 

49 



§ 47-2005 TAXATION, LICENSING, FEES, ETC. 

(31) Sales to a Qualified High Technology Company of computer software 
or hardware, and visualization and human interface technology equipment, 
including operating and applications software, computers, terminals, display 
devices, printers, cable, fiber, storage media, networking hardware, peripher- 
als, and modems when purchased for use in connection with the operation of 
the Qualified High Technology Company; 

(32) Repealed. 

(32A)(A) Subject to the other provisions of this paragraph, sales of any: 

(i) School supplies, article of clothing, accessory items, or shoes for 
$100 or less, when the purchase is made between 12:01 a.m. on the 1st 
Saturday in August and midnight on the 2nd Sunday in August, except 
when the 1st day of August falls on a Sunday, ending at midnight on the 
3rd Sunday in August; or 

(ii) Article of clothing, accessory items, or shoes for $100 or less, when 
the purchase is made between 12:01 a.m. on the 4th Friday in November 
and midnight on the 1st Sunday in December. 

(B) The exemption shall apply to: 

(i) Each eligible item regardless of how many items are sold on the 
same invoice to a customer; 

(ii) Layaway sales; provided, that the retailer and the customer enter 
into a layaway agreement during the exemption period or the customer 
makes final payment on a layaway order during the exemption period; 
and 

(iii) Sales of eligible items purchased during the exemption period if 
the item is later exchanged for another exempt item after the exempt 
period. 

(C) The exemption shall not apply to: 

(i) Exempt items normally sold as a unit with nonexempt items if the 
items are separated to qualify for the exemption; 

(ii) Nonexempt items that are exchanged for exempt items; 

(iii) Items advertised as "buy one, get one free" or "buy one, get one 
for reduced price," if one or both items are averaged to qualify for the 
exemption; 

(iv) Items whose prices are reduced by a manufacturer's coupon to 
qualify for the exemption; 

(v) Repairs and alterations to exempt items; and 

(vi) Items for rent. 

(D) For the purposes of this paragraph, the term: 

(i) "Accessory items" means jewelry, non-prescription eyeglasses, 
watches, watchbands, handbags, handkerchiefs, umbrellas, gloves, 
scarves, ties, headbands, hats, belts and belt buckles, and other tradition- 
al accessory items. 

(ii) "Clothing" means an article of wearing apparel for humans. 

(iii) "Shoes" means all footwear, except skis, swim fins, roller blades, 
and skates. 

50 



GROSS SALES TAX § 47-2005 

(iv) "School supplies" means an item purchased for educational use in 

the classroom, at home, or for any school activity, including pens, 

pencils, stationery, art supplies, book bags, lunch boxes, and calculators. 

(E) A customer who pays sales tax on an exempt item to a retailer during 

the exempt period shall be entitled to a refund of the tax from the retailer 

and not from the Mayor. 

(33) Sales of material or equipment used in the construction, and of 
materials used in the repair or alteration, of real property; provided, that the 
materials are temporarily stored, for no longer than 90 days, in the District 
for the purpose of subsequently transporting the property outside the District 
for use solely outside the District. 

(34)(A) Sales of tangible personal property to be incorporated in or con- 
sumed in the course of the initial development, construction, equipping, and 
furnishing of the Mandarin Hotel Project until the Development Sponsor sells 
the Mandarin Oriental Hotel Project, as evidenced by the recordation of a 
deed conveying title to Square 299, Lot 831, at which time such amounts 
shall be due and payable without penalty or interest. 

(B) The amount of all taxes, fees, and deposits deferred under this 
paragraph, section 2(b) of the Mandarin Oriental Hotel Tax Deferral Act of 
2002, passed on 2nd reading on September 17, 2002 (Enrolled version of 
Bill 14-466), and §§ 42-1102(25), 47-902(19), and 47-1002(27), shall not 
exceed, in the aggregate, $4 million. 

(C) For purposes of this paragraph, the term: 

(i) "Development Sponsor" means Portals Hotel Site, LLC, a Dela- 
ware limited liability company, and its successors and assigns. 

(ii) "Mandarin Oriental Hotel Project" means the acquisition and 
initial development, construction, equipping, and furnishing of a Manda- 
rin Oriental hotel within the Portals project, located on Square 299, Lot 
831, consisting of a 400-room hotel with approximately 33,000 square 
feet of associated meeting and banquet space, 2 restaurants, a health spa 
and fitness center totaling approximately 10,000 square feet, and approx- 
imately 90,000 square feet of public parking space for approximately 200 
cars. 

(iii) "Mandarin TIF Bonds" means the tax increment financing bonds 
issued in connection with the Mandarin Oriental Hotel Project pursuant 
to the Tax Increment Revenue Bonds Mandarin Hotel Project Emergency 
Approval Resolution of 2000, effective March 7, 2000 (Res. 13-510; 47 
DCR 2133), and the Mandarin Hotel Project Modification Approval 
Resolution of 2000, effective December 19, 2000 (Res. 13-745; 48 DCR 
83). 

(D) This paragraph shall apply upon the closing of the sale of the 
Mandarin TIF Bonds. 

(35) Sales by the United States or the District, as fixed by regulation. 

(May 27, 1949, 63 Stat. 115, ch. 146, title I, § 128; May 18, 1954, 68 Stat. 118, ch. 218, 
title XIII, § 1305; Mar. 31, 1956, 70 Stat 81, ch. 154, title II, § 204; July 3, 1957, 71 
Stat. 276, Pub. L. 85-82, § 1; Sept. 30, 1966, 80 Stat. 856, Pub. L. 89-610, title III, 

51 



§ 47-2005 



TAXATION, LICENSING, FEES, ETC. 



§ 302; Aug. 2, 1968, 82 Stat 614, Pub. L. 90-450, title III, § 305(a); Oct. 31, 1969, 83 
Stat. 171, Pub. L. 91-106, title I, § 106; Jan. 5, 1971, 84 Stat. 1932, Pub. L. 91-650, title 
II, § 201(b); Oct. 21, 1975, D.C. Law 1-23, title III, § 301(9), (10), 22 DCR 2101; June 
15, 1976, D.C. Law 1-70, title IV, § 403, 23 DCR 540; Apr. 6, 1977, D.C. Law 1-101, 
§ 2, 23 DCR 8731; Mar. 3, 1979, D.C. Law 2-145, § 2, 25 DCR 6983; Sept. 13, 1980, 
D.C. Law 3-92, § 201(c), 27 DCR 3390; Mar. 4, 1981, D.C. Law 3-128, § 12, 28 DCR 
246; July 24, 1982, D.C. Law 4-131, §§ 205, 503, 29 DCR 2418; Aug. 14, 1982, D.C. 
Law 4-133, § 2, 29 DCR 2745; Mar. 14, 1984, D.C. Law 5-58, § 3, 30 DCR 6293; Feb. 
28, 1987, D.C. Law 6-207, § 2, 34 DCR 677; Sept. 22, 1987, D.C. Law 7-24, § 2, 34 
DCR 4515; Oct. 1, 1987, D.C. Law 7-25, § 4, 34 DCR 5068; Sept. 20, 1989, D.C. Law 
8-26, § 20, 36 DCR 4723; Mar. 11, 1992, D.C. Law 9-71, § 2, 39 DCR 19; Sept. 10, 
1992, D.C. Law 9-145, § 107(c), 39 DCR 4895; Sept. 30, 1993, D.C. Law 10-25, 
§ lll(i), 40 DCR 5489; Apr. 30, 1994, D.C. Law 10-115, § 203(b), 41 DCR 1216; June 
14, 1994, D.C. Law 10-128, § 104(c), 41 DCR 2096; Sept. 26, 1995, D.C. Law 11-52, 
§ 113, 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 
30, 1998, D.C. Law 12-99, § 2(a), 45 DCR 1524; Apr. 30, 1998, D.C. Law 12-100, 
§ 2(c), 45 DCR 1533; Oct. 14, 1999, D.C. Law 13-49, § 8(a), 46 DCR 5153; Apr. 5, 
2000, D.C. Law 13-75, § 2(b), 46 DCR 10425; July 18, 2000, D.C. Law 13-148, § 2(b), 
47 DCR 4636; Oct. 4, 2000, D.C. Law 13-166, § 3(c), 47 DCR 5821; Oct. 19, 2000, D.C. 
Law 13-172, § 2302(a), 47 DCR 6308; Apr. 3, 2001, D.C. Law 13-241, § 4(c), 48 DCR 
610; Apr. 3, 2001, D.C. Law 13-256, § 402(b), 48 DCR 730; June 9, 2001, D.C. Law 
13-306, § 2, 48 DCR 569; June 9, 2001, D.C. Law 13-305, § 202(g), 302(c), 48 DCR 
334; June 19, 2001, D.C. Law 13-313, § 16(b), 48 DCR 1873; Oct. 26, 2001, D.C. Law 
14_42, §§ 12, 14, 48 DCR 7612; June 25, 2002, D.C. Law 14-157, § 2(b), 49 DCR 4279; 
Oct. 19, 2002, D.C. Law 14-213, §§ 38, 39, 49 DCR 8140; Mar. 25, 2003, D.C. Law 
14-232, § 4(c), 49 DCR 9764; Apr. 4, 2003, D.C. Law 14-282, § ll(ss), 50 DCR 896; 
Mar. 13, 2004, D.C. Law 15-105, §§ 12(e), 26(d), 85(b), 51 DCR 881; Dec. 7, 2004, D.C. 
Law 15-205, § 1182, 51 DCR 8441; Apr. 5, 2005, D.C. Law 15-277, § 2, 52 DCR 833.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2005. 
1973 Ed. ; § 47-2605. 

Effect of Amendments 

D.C. Law 13-49, amending par. (24) struck 
the phrase "telephone company," and inserting 
the phrase "telephone company, sales of resi- 
dential heating oil or related services by any 
person," in its place. 

Section 8(b) of D.C. Law 13-49 provides: 
"This section shall apply as of June 1, 1994." 

D.C. Law 13-75 added par. (5)(D). 

Section 3 of D.C. Law 13-75 provides: "This 
act shall apply as of October 1, 1999." 

D.C. Law 13-148 rewrote subd. (24), which 
formerly read: 

"Sales of residential public utility services 
and commodities by a gas, electric lighting, 
telephone company, sales of residential heating 
oil by any person, or sales of residential natural 
or artificial gas by any person;". 

D.C. Law 13-166, added par. (28). 

D.C. Law 13-172 added par. (29). 

D.C. Law 13-241 added par. (30). 

D.C. Law 13-256 added par. (31). 

Law 13-305, in par. 3(C), deleted ", carries 
on its activities to a substantial extent within the 



District, and such activities result in substantial 
benefits to citizens of the District" following 
"within the District"; and rewrote par. (24) 
which had read: 

"(24) Sales of residential public utility ser- 
vices and commodities by a gas, electric, or 
telephone company, sales of residential heating 
oil or related services by any person, sales of 
residential natural or artificial gas by any per- 
son, or sales of residential electricity by an 
electricity supplier;" 

D.C. Law 13-306 added par. (32). 

D.C. Law 13-313, in par. (29), substituted 
"May 1, 1997" for "April 30, 1998". 

D.C, Law 14-42 validated previously made 
technical corrections in pars. (28), (29), (30), 
and (31). 

D.C. Law 14-157 added par. (33). 

D.C. Law 14-213 validated previously made 
technical corrections. 

D.C. Law 14-232 substituted a semicolon for 
"; and" at the end of par. (31); substituted "; 
and" for a period at the end of par. (32); and 
added par. (33) [(34)]. 

D.C. Law 14-282 repealed par. (12); and 
added par. (34) [(35)]. Prior to repeal, par. (12) 
had read as follows: 



52 



GROSS SALES TAX 



§ 47-2005 



"(12) Sales which a state would be without 
power to tax under the limitations of the Consti- 
tution of the United States;" 

D.C. Law 15-105 validated previously made 
technical corrections; and repealed par. (32) 
which had read as follows: 

"(32)(A) Subject to the other provisions of 
this paragraph, sales of any school supply or 
article of clothing for less than $101, when the 
purchase is made between 12:01 a.m. on Fri- 
day, August 3, 2001, and midnight on Sunday, 
August 12, 2001. 

"(B) The exemption shall apply to: 

"(i) Each eligible item regardless of how 
many items are sold on the same invoice to a 
customer; 

"(ii) Mail order sales, including online sales, 
if the seller accepts the order during the exemp- 
tion period for immediate shipment. Shipping 
and handling charges shall be included as part 
of the sales price of the eligible item, whether or 
not separately stated. If multiple items are 
shipped on a single invoice, the shipping and 
handling charges shall be proportionately allo- 
cated to each item ordered and separately iden- 
tified on the invoice; 

"(hi) Layaway sales if the retailer and the 
customer enter into a layaway agreement dur- 
ing the exemption period or if the customer 
makes final payment on a layaway order during 
the exemption period; 

"(iv) Sales using a rain check, regardless of 
when the rain check is issued, if the item is 
actually purchased durine the exemption peri- 
od; 

"(v) Sales of eligible items purchased during 
the exemption period if the item is later ex- 
changed for another exempt item after the ex- 
empt period. 

"(C) The exemption shall not apply to: 

"(i) Exempt items normally sold as a unit 
with nonexempt items if the items are separated 
in order to qualify for the exemption; 

"(ii) Nonexempt items which are exchanged 
for the exempt items; 

"(hi) Items advertised as 'buy one, get one 
free/ or 'buy one, get one for a reduced price,' if 
one or both items are averaged to qualify for the 
exemption; 

"(iv) Items whose prices are reduced by a 
manufacturer's coupon to qualify for the exemp- 
tion; 

"(v) Repairs and alterations to exempt items; 

"(vi) Items for rent; 

"(vii) Items sold in public lodging establish- 
ments. 

"(D) For the purposes of this paragraph, the 
term: 

"(i) 'Accepts the order' means an action to fill 
an order for immediate shipment, including 



placing a date stamp on a mail order or assign- 
ing a transaction number to a telephone order. 

"(ii) 'Clothing' means an article of wearing 
apparel for humans, including all footwear ex- 
cept skis, swim fins, roller blades, and skates. 

"(hi) 'Immediate shipment' means an order 
for which delayed shipment is not requested by 
the customer. 

"(iv) 'Public lodging establishment' means a 
hotel, motel, or any other transient lodging 
place. The term 'public lodging establishment' 
shall not include a dormitory maintained by an 
educational institution for the use of students, a 
hospital, or a nursing home. 

"(v) 'School supply' means an item pur- 
chased for use in the classroom, at home, or for 
any school activity, including pens, pencils, sta- 
tionery, book bags, lunchboxes, and calculators. 

"(E) A customer who pays sales tax on an 
exempt item to a retailer during the exempt 
period shall be entitled to a refund of the tax 
from the retailer and not from the Mayor. 

"(F) Not later than December 1, 2001, the 
Mayor shall report to the Council on the feasi- 
bility of enacting a permanent sales tax holiday 
in the District of Columbia; and". 

D.C. Law 15-205 added par. (32A). 

D.C. Law 15-277, in par. (7), designated sub- 
par. (A) and added subpar. (B). 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 20 of Toll Telecommunications Ser- 
vice Tax Temporary Act of 1989 (D.C. Law 8-4, 
May 23, 1989, law notification 36 DCR 4154). 

For temporary (225 day) amendment of sec- 
tion, see § 4 of District of Columbia Gross Re- 
ceipts and Toll Telecommunication Service Tax 
Temporary Amendment Act of 1991 (D.C. Law 
9-34, August 17, 1991, law notification 38 DCR 
5801). 

For temporary (225 day) amendment of sec- 
tion, see § 4 of District of Columbia Gross Re- 
ceipts and Toll Telecommunication Service Tax 
Temporary Amendment Act of 1992 (D.C. Law 
9-124, June 11, 1992, law notification 39 DCR 
4686). 

For temporary (225 day) amendment of sec- 
tion, see § 110(c) of Omnibus Budget Support 
Temporary Act of 1992 (D.C. Law 9-134, July 
23, 1992, law notification 39 DCR 5815). 

For temporary (225 day) amendment of sec- 
tion, see § lll(i) of Omnibus Budget Support 
Temporary Act of 1993 (D.C. Law 10-11, August 
6, 1993, law notification 40 DCR 6213). 

For temporary (225 day) amendment of sec- 
tion, see § 3 of Toll Telecommunication Tempo- 
rary Amendment Act of 1996 (D.C. Law 11-23, 
July 14, 1995, law notification 42 DCR 3829). 

For temporary (225 day) amendment of sec- 
tion, see § 3 of Natural and Artificial Gas and 



53 



§ 47-2005 



TAXATION, LICENSING, FEES, ETC. 



Gross Receipts Tax Temporary Amendment Act 
of 1996 (D.C. Law 11-260, April 25, 1997, law 
notification 44 DCR 6798). 

For temporary (225 day) amendment of sec- 
tion, see § 4(c) of Mandarin Oriental Hotel Pro- 
ject Tax Deferral Temporary Act of 2002 (D.C. 
Law 14-143, May 21, 2002, law notification 49 
DCR 5060). 

For temporary (225 day) amendment of sec- 
tion, see § 12(yy) of Tax Clarity and Recorder of 
Deeds Temporary Act of 2002 (D.C. Law 
14-191, October 5, 2002, law notification 49 
DCR 9549). 

For temporary (225 day) amendment of sec- 
tion, see § 12(yy) of Tax Clarity and Related 
Amendments Temporary Act of 2003 (D.C. Law 
14-228, March 23, 2003, law notification 50 
DCR 2741). 

For temporary (225 day) amendment of sec- 
tion, see § 2(c) of CareFirst Economic Assis- 
tance Temporary Act of 2002 (D.C. Law 14-246, 
March 25, 2003, law notification 50 DCR 2759). 

For temporary (225 day) amendment of sec- 
tion, see § 2 of Back-to-School Sales Tax Holi- 
day Temporary Amendment Act of 2002 (D.C. 
Law 14-209, October 19, 2002, law notification 
49 DCR 10465). 

For temporary (225 day) amendment of sec- 
tion, see § 2 of Charity Auction Sales Tax Ex- 
emption Temporary Act of 2003 (D.C. Law 
15-85, March 10, 2004, law notification 51 DCR 
9223). 

For temporary (225 day) amendment of sec- 
tion, see § 2(d) of Lot 878, Square 456 Tax 
Exemption Clarification Temporary Amendment 
Act of 2004 (D.C. Law 15-181, September 8, 
2004, law notification 51 DCR 9223). 

Emergency Act Amendments 

For temporary amendment of section, see § 3 
of the Toll Telecommunication Emergency 
Amendment Act of 1995 (D.C. Act 11-42, April 
17, 1995, 42 DCR 1936). 

For temporary amendment of section, see 
§ 113 of the Omnibus Budget Support Congres- 
sional Review Emergency Act of 1995 (D.C. Act 
1 1-124, July 27, 1995, 42 DCR 4160). 

For temporary amendment of section, see § 3 
of the Natural and Artificial Gas Gross Receipts 
Tax Emergency Amendment Act of 1996 (D.C. 
Act 11-508), and see § 3 of the Natural and 
Artificial Gas Gross Receipts Tax Congressional 
Review Emergency Amendment Act of 1997 
(D.C. Act 12-51, March 31, 1997, 44 DCR 
2201). 

For temporary policy statement of act, see § 4 
of the Natural and Artificial Gas Gross Receipts 
Tax Congressional Review Emergency Amend- 
ment Act of 1997 (D.C. Act 12-51). 

For temporary (90-day) amendment of sec- 
tion, see § 2(b) of the Digital Audio Radio Satel- 
lite Service Company Tax Exemption Emergen- 



cy Act of 1999 (D.C. Act 13-185, November 2, 
1999, 46 DCR 9753). 

For temporary (90-day) amendment of sec- 
tion, see § 2(b) of the Digital Audio Radio Satel- 
lite Service Company Tax Exemption Legislative 
Review Emergency Act of 1999 (D.C. Act 
13-239, January 1 1, 2000, 47 DCR 554). 

For temporary (90-day) amendment of sec- 
tion, see § 2(b) of the Digital Audio Radio Satel- 
lite Service Company Tax Exemption Congres- 
sional Review Emergency Act of 2000 (D.C. Act 
13-310, April 7, 2000, 47 DCR 2733). 

For temporary (90-day) amendment of sec- 
tion, see § 2302(a) of the Fiscal Year 2001 Bud- 
get Support Emergency Act of 2000 (D.C. Act 
13-376, July 24, 2000, 47 DCR 6574). 

For temporary (90 day) amendment of sec- 
tion, see § 2302(a) of the Fiscal Year 2001 Bud- 
get Support Congressional Review Emergency 
Act of 2000 (D.C. Act 13-438, October 20, 2000, 
47 DCR 8740). 

For temporary (90 day) amendment of sec- 
tion, see § 4(c) of the Gallery Place Economic 
Development Emergency Amendment Act of 
2000 (D.C. Act 13-500, January 5, 2001, 48 
DCR 562). 

For temporary (90 day) amendment of sec- 
tion, see § 12(a) to (c) of Technical Amend- 
ments Emergency Act of 2001 (D.C. Act 14-108, 
August 3, 2001, 48 DCR 7622). 

For temporary (90 day) amendment of sec- 
tion, see § 14(a) to (c) of Technical Amend- 
ments Emergency Act of 2001 (D.C. Act 14-108, 
August 3, 2001, 48 DCR 7622). 

For temporary (90 day) amendment of sec- 
tion, see § 2 of Sales Tax Holiday Emergency 
Amendment Act of 2001 (D.C. Act 14-166, No- 
vember 15, 2001, 48 DCR 10545). 

For temporary (90 day) amendment of sec- 
tion, see § 4(c) of Mandarin Oriental Hotel Pro- 
ject Tax Deferral Emergency Act of 2001 (D.C. 
Act 14-227, January 8, 2002, 49 DCR 682). 

For temporary (90 day) amendment of sec- 
tion, see § 4(c) of Mandarin Oriental Hotel Pro- 
ject Tax Deferral Second Congressional Review 
Emergency Act of 2002 (D.C. Act 14-563, De- 
cember 23, 2002, 50 DCR 278). 

For temporary (90 day) amendment of sec- 
tion, see § 12(xx) of Tax Clarity and Recorder of 
Deeds Emergency Act of 2002 (D.C. Act 14-381, 
June 6, 2002, 49 DCR 5674). 

For temporary (90 day) amendment of sec- 
tion, see § 2 of Back-to-School Sales Tax Holi- 
day Emergency Act of 2002 (D.C. Act 14-391, 
June 24, 2002, 49 DCR 6717). 

For temporary (90 day) amendment of sec- 
tion, see § 12(yy) of Tax Clarity and Related 
Amendments Emergency Act of 2002 (D.C. Act 
14-456, July 23, 2002, 49 DCR 8107). 

For temporary (90 day) amendment of sec- 
tion, see § 2(c) of CareFirst Economic Assis- 



54 



GROSS SALES TAX 



§ 47-2005 



tance Emergency Act of 2002 (D.C. Act 14-460, 
July 26, 2002, 49DCR8175). 

For temporary (90 day) amendment of sec- 
tion, see § 12(yy) of Tax Clarity and Related 
Amendments Congressional Review Emergency 
Act of 2002 (D.C. Act 14-510, October 23, 2002, 
49 DCR 10247). 

For temporary (90 day) amendment of sec- 
tion, see § 2 of Charity Auction Sales Tax Emer- 
gency Act of 2003 (D.C. Act 15-192, October 24, 
2003, 50 DCR 9509). 

For temporary (90 day) amendment of sec- 
tion, see § 2 of Charity Auction Sales Tax Ex- 
emption Congressional Review Emergency Act 
of 2004 (D.C. Act 15-319, January 28, 2004, 51 
DCR 1562). 

For temporary (90 day) amendment of sec- 
tion, see § 2(d) of Lot 878, Square 456 Tax 
Exemption Clarification Emergency Act of 2004 
(D.C. Act 15-423, May 10, 2004, 51 DCR 5182). 

For temporary (90 day) amendment of sec- 
tion, see § 2(d) of Lot 878, Square 456 Tax 
Exemption Clarification Congressional Review 
Emergency Act of 2004 (D.C. Act 15-467, July 
19, 2004, 51 DCR 7584). 

For temporary (90 day) amendment of sec- 
tion, see § 1182 of Fiscal Year 2005 Budget 
Support Emergency Act of 2004 (D.C. Act 
15-486, August 2, 2004, 51 DCR 8236). 

For temporary (90 day) amendment of sec- 
tion, see § 1182 of Fiscal Year 2005 Budget 
Support Congressional Review Emergency Act 
of 2004 (D.C. Act 15-594, October 26, 2004, 51 
DCR 11725). 

For temporary (90 day) amendment of sec- 
tion, see § 2 of Charity Auction Sales Tax Ex- 
emption Emergency Amendment Act of 2004 
(D.C. Act 15-618, November 30, 2004, 51 DCR 
11449). 

For temporary (90 day) amendment of sec- 
tion, see § 2 of Charity Auction Sales Tax Ex- 
emption Congressional Review Emergency Act 
of 2005 (D.C. Act 16-26, February 17, 2005, 52 
DCR 2985). 

Legislative History of Laws 

For legislative history of D.C. Law 1-23, see 
Historical and Statutory Notes following 
§ 47-2001. 

For legislative history of D.C. Law 1-70, see 
Historical and Statutory Notes following 
§ 47-2001. 

Law 1-101, the "Home Delivery Food Tax 
Act," was introduced in Council and assigned 
Bill No. 1-316, which was referred to the Com- 
mittee on Finance and Revenue. The Bill was 
adopted on first and second readings on Sep- 
tember 15, 1976 and October 12, 1976, respec- 
tively. Signed by the Mayor on November 8, 
1976, it was assigned Act No. 1-169 and trans- 
mitted to both Houses of Congress for its re- 
view. 



Law 2-145, the "Senior Citizens Residences 
Sales Tax on Meals Exemption Act," was intro- 
duced in Council and assigned Bill No. 2-337, 
which was referred to the Committee on Fi- 
nance and Revenue. The Bill was adopted on 
first and second readings on November 28, 
1978 and December 12, 1978, respectively. 
Signed by the Mayor on December 29, 1978, it 
was assigned Act No. 2-321 and transmitted to 
both Houses of Congress for its review. 

For legislative history of D.C. Law 3-92, see 
Historical and Statutory Notes following 
§ 47-2001. 

Law 3-128, the "Closing of a Portion of Pub- 
lic Alley in Square 5263; the Police Officers, 
Firefighters, and Teachers Retirement Amend- 
ments; the District of Columbia Depository Act 
of 1977 Amendment; and the District of Colum- 
bia Motor Vehicle Fuel and Sales Tax Act and 
the District of Columbia Sales Tax Act Amend- 
ments of 1980 Acts of 1980," w 7 as introduced in 
Council and assigned Bill No. 3-394, which was 
referred to the Committee on Transportation 
and Environmental Affairs. The Bill was 
adopted on first and second readings on No- 
vember 25, 1980 and December 9, 1980, respec- 
tively. Signed by the Mayor on January 7, 

1981, it was assigned Act No. 3-337 and trans- 
mitted to both Houses of Congress for its re- 
view. 

For legislative history of D.C. Law 4-131, see 
Historical and Statutory Notes following 
§ 47-2001. 

Law 4-133, the "Medical Equipment Sales 
Tax Exemption Act of 1982," was introduced in 
Council and assigned Bill No. 4-154, which was 
referred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on May 25, 1982 and June 8, 1982, 
respectively. Signed by the Mayor on June 21, 

1982, it was assigned Act No. 4-199 and trans- 
mitted to both Houses of Congress for its re- 
view. 

Law 5-58, the "D.C. Boat Titling Act of 
1983," was introduced in Council and assigned 
Bill No. 5-80, which was referred to the Com- 
mittee on Transportation and Environmental Af- 
fairs. The Bill was adopted on first and second 
readings on October 18, 1983, and November 1, 
1983 respectively. Signed by the Mayor on 
December 2, 1983 it was assigned Act No. 5-86 
and transmitted to both House of Congress for 
its review. 

Law 6-207, the "D.C. Income and Franchise, 
and Sales Taxes Amendment Act of 1986," was 
introduced in Council and assigned Bill No. 
6-95, which was referred to the Committee on 
Finance and Revenue. The Bill was adopted on 
first and second readings on November 25, 
1986 and December 16, 1986, respectively. 
Signed by the Mayor on January 8, 1987, it was 



55 



§ 47-2005 



TAXATION, LICENSING, FEES, ETC. 



assigned Act No. 6-267 and transmitted to both 
Houses of Congress for its review. 

Law 7-24, the "District of Columbia Sales 
Tax Amendment Act of 1987/' was introduced 
in Council and assigned Bill No. 7-243, which 
was referred to the Committee on Finance and 
Revenue. The Bill was adopted on first and 
second readings on June 16, 1987 and June 30, 
1987, respectively. Signed by the Mayor on 
July 6, 1987, it was assigned Act No. 7-45 and 
transmitted to both Houses of Congress for its 
review. 

Law 7-25, the "Gross Receipt Tax Amend- 
ment Act of 1987," was introduced in Council 
and assigned Bill No. 7-186, which was re- 
ferred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on June 30, 1987 and July 14, 1987, 
respectively. Signed by the Mayor on July 17, 
1987, it was assigned Act No. 7-47 and trans- 
mitted to both Houses of Congress for its re- 
view. 

Law 8-26, the "Toll Telecommunications Ser- 
vice Tax Act of 1989," was introduced in Coun- 
cil and assigned Bill No. 8-166, which was 
referred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on May 30, 1989 and June 13, 1989, 
respectively. Signed by the Mayor on June 27, 
1989, it was assigned Act No. 8-48 and trans- 
mitted to both Houses of Congress for its re- 
view. 

Law 9-71, the "District of Columbia World 
Cup Soccer Ticket Sales Promotional Amend- 
ment Act of 1991," was introduced in Council 
and assigned Bill No. 9-123, which was re- 
ferred to the Committee of the Whole. The Bill 
was adopted on first and second readings on 
November 5, 1991, and December 3, 1991, re- 
spectively. Signed by the Mayor on December 
20, 1991, it was assigned Act No. 9-122 and 
transmitted to both Houses of Congress for its 
review. 

For legislative history of D.C. Law 9-145, see 
Historical and Statutory Notes following 
§ 47-2001. 

For legislative history of D.C. Law 10-25, see 
Historical and Statutory Notes following 
§ 47-2002.01. 

For legislative history of D.C. Law 10-115, 
see Historical and Statutory Notes following 
§ 47-2001. 

For legislative history of D.C. Law 10-128, 
see Historical and Statutory Notes following 
§ 47-2001. 

Law 11-52, the "Omnibus Budget Support 
Act of 1995," was introduced in Council and 
assigned Bill No. 11-218, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on April 
19, 1995, and June 6, 1995, respectively. 
Signed by the Mayor on July 13, 1995, it was 



assigned Act No. 1 1-94 and transmitted to both 
Houses of Congress for its review. D.C. Law 
11-52 became effective on September 26, 1995. 

Law 12-99, the "Natural and Artificial Gas 
Gross Receipts Tax Amendment Act of 1998," 
was introduced in Council and assigned Bill No. 
12-150, which was referred to the Committee 
on Finance and Revenue. The Bill was adopted 
on first and second readings on December 4, 
1997, and January 6, 1998, respectively. 
Signed by the Mayor on January 26, 1998, it 
was assigned Act No. 12-273 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 12-99 became effective on April 30, 1998. 

For legislative history of D.C. Law 12-100, 
see Historical and Statutory Notes following 
§ 47-2001. 

Law 13-49, the "Criminal Code and Clarify- 
ing Technical Amendments Act of 1999," was 
introduced in Council and assigned Bill No. 
13-61, which was referred to the Committee of 
the Whole. The Bill was adopted on first and 
second readings on March 2, 1999, and April 
13, 1999, respectively. Signed by the Mayor on 
May 13, 1999, it was assigned Act No. 13-69 
and transmitted to both Houses of Congress for 
its review. D.C. Law 13-49 became effective on 
October 19, 1999. 

Law 13-75, the "Digital Audio Radio Satellite 
Service Companies Tax Exemption Act of 
1999," was introduced in Council and assigned 
Bill No. 13-262, which was referred to the 
Committee on Finance and Revenue. The Bill 
was adopted on first and second readings on 
October 5, 1999, and November 2, 1999, respec- 
tively. Signed by the Mayor on November 18, 

1999, it was assigned Act No. 13-192 and trans- 
mitted to both Houses of Congress for its re- 
view. D.C. Law 13—75 became effective on April 
5, 2000. 

Law 13-148, the "Electricity Tax Act of 
2000," was introduced in Council and assigned 
Bill No. 13-280, which was referred to the 
Committee on Finance and Revenue. The Bill 
was adopted on first and second readings on 
March 7, 2000, and April 4, 2000, respectively. 
Signed by the Mayor on July 18, 2000, it was 
assigned Act No. 13-335 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 13-148 became effective on July 18, 2000. 

Law 13-166, the "Supermarket Tax Exemp- 
tion Act of 2000," was introduced in Council 
and assigned Bill No. 13-88, which was re- 
ferred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on May 3, 2000, and June 6, 2000, 
respectively. Signed by the Mayor on June 26, 

2000, it was assigned Act No. 13-365 and trans- 
mitted to both Houses of Congress for its re- 
view. D.C. Law 13-166 became effective on 
October 4, 2000. 



56 



GROSS SALES TAX 



§ 47-2005 



Law 13-172, the "Fiscal Year 2001 Budget 
Support Act of 2000," was introduced in Coun- 
cil and assigned Bill No. 13-679, which was 
referred to the Committee of the Whole. The Bill 
was adopted on first and second readings on 
May 15, 2000, and June 6, 2000, respectively. 
Signed by the Mayor on June 26, 2000, it was 
assigned Act No. 13-175 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 13-172 became effective on October 19, 
2000. 

For Law 13-241, see notes under § 47-902. 

For Law 13-256, see notes following 
§ 47-1817.01. 

For Law 13-305, see notes following 
§ 47-901. 

Law 13-306, the "Sales Tax Holiday Act of 
2000", was introduced in Council and assigned 
Bill No. 13-859, which was referred to the 
Committee on Finance and Revenue. The Bill 
was adopted on first and second readings on 
November 8, 2000, and December 5, 2000, re- 
spectively. Signed by the Mayor on December 
22, 2000, it was assigned Act No. 13-505 and 
transmitted to both Houses of Congress for its 
review. D.C. Law 13-306 became effective on 
June 9, 2001. 

Law 13-313, the "Technical Amendment Act 
of 2000", was introduced in Council and as- 
signed Bill No. 13-879, which was referred to 
the Committee on the Whole. The Bill was 
adopted on first and second readings on Decem- 
ber 5, 2000, and December 19, 2000, respective- 
ly. Signed by the Mayor on January 19, 2001, it 
was assigned Act No. 13-574 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 13-313 became effective on June 19, 2001. 

For Law 14-42, see notes following 
§ 47-1361. 

For Law 14-157, see notes following 
§ 47-2001. 

For Law 14-213, see notes following 
§ 47-820. 

For Law 14-232, see notes following 
§ 47-902. 

For Law 14-282, see notes following 
§ 47-902. 

For Law 15-105, see notes following 
§ 47-902. 

For Law 15-181, see notes following 
§ 47-1002. 

For Law 15-205, see notes following 
§ 47-903. 

Law 15-277, the "Charity Auction Sales Tax 
Exemption Act of 2004", was introduced in 
Council and assigned Bill No. 15-312, which 
was referred to the Committee on Finance and 
Revenue. The Bill was adopted on first and 
second readings on November 9, 2004, and 
December 7, 2004, respectively. Signed by the 
Mayor on December 29, 2004, it was assigned 



Act No. 15-668 and transmitted to both Houses 
of Congress for its review. D.C. Law 15-277 
became effective on April 5, 2005. 

Effective Dates 

Section 3(b) of D.C. Law 4-133 provided that 
revised § 47-2005(15) shall take effect on the 
first day of the first month which begins more 
than 30 days after August 14, 1982. 

Section 5 of Law 14-232 provides that this 
act shall take effect subject to the inclusion of 
its fiscal effect in an approved budget and finan- 
cial plan. 

References in Text 

Section 2(b) of the Mandarin Oriental Hotel 
Tax Deferral Act of 2002, passed on 2nd reading 
on September 17, 2002 (Enrolled version of Bill 
14-466), referred to in par. (34)(B), is D.C. Law 
14-232, § 2(b), set out as a note under 
§ 42-1102. 

Title III of the District of Columbia Revenue 
Act of 1949, referred to in paragraph (13) of this 
section, 63 Stat. 128, ch. 146, approved May 
27, 1949. 

Delegation of Authority 

Delegation of authority pursuant to D.C. Law 
7-25, the "Gross Receipts Tax Amendment Act 
of 1987", see Mayor's Order 94-120, May 16, 
1994(41 DCR3240). 

Miscellaneous Notes 

New implementing regulations: The "District 
of Columbia Boat Titling Act of 1983" (D.C. 
Law 5-58, Mar. 14, 1984, 30 DCR 6293) pro- 
vides that the tax imposed by § 4-b(2) of Article 
29 of the Police Regulations of the District of 
Columbia is in lieu of collecting any tax which 
may have been due under § 47-2001 et seq. as 
result of a sale. 

Section 4(b) of D.C. Law 12-100 provided 
that returns or payments due from wireless tele- 
communication companies for the period begin- 
ning May 1, 1997, through the effective date of 
this act not previously filed or paid shall be due 
by the 45th day after the effective date of this 
act. 

Section 4(c) of D.C. Law 12-100 provided 
that beginning in FY 1999, the amount of tax 
imposed by the act shall not be calculated as 
gross revenue to which the tax is then applied. 

Section 2 of D.C. Law 13-241, as amended by 
section 40 of D.C. Law 14-213, provides: 

"Tax and fee abatements [Gallery Place Pro- 
ject]. 

"(a) For the purposes of this section, the 
term: 

"(1) 'Development Sponsor' means Gallery 
Place Holdings LLC, a Delaware limited liability 
company, and its successors and assigns. 



57 



§ 47-2005 



TAXATION, LICENSING, FEES, ETC. 



"(2) 'Gallery Place Project' means the acqui- 
sition, construction, installing, and equipping of 
a mixed-use complex located on Square 454, 
Lots 41, 824, 838, 857, 877, 878; the portion of 
the public alley that reverted to former Lot 820 
(which is currently known as Lot 866), and 
former Lot 821 (which is currently known as 
Lot 867) pursuant to the Plat of Alley Closing- 
filed with the Surveyor of the District of Colum- 
bia in Liber 17 at folio 74; and the portions of 
the public alley that will revert to Lots 41, 824, 
838, 857, 877 and 878, all in Square 454, pursu- 
ant to the alley closing approved by the Closing 
of Public Alleys in Square 454 and Square 455, 
S.O. 98-194, Act of 1999, effective October 22, 
1999 (D.C. Law 13-48; 46 DCR 6768), and 
consisting of: 

"(A) An approximately 60,000-square-foot 
multiplex cinema; 

"(B) A mixed- use facility providing for retail 
stores, dining, entertainment, a health and fit- 
ness club, offices, and related facilities; 

"(C) A market-rate housing complex consist- 
ing of approximately 170 residential units; 

"(D) A parking garage containing approxi- 
mately 850 parking spaces; and 

"(E) Other ancillary improvements. 

"(b) All fees to be paid, and any deposits to be 
made, by or on behalf of the Development 
Sponsor in connection with the Gallery Place 
Project under the eighth unnumbered para- 



graph of the General Expenses title of An Act 
Making Appropriations to provide for the ex- 
pense of the Government of the District of Co- 
lumbia for the fiscal year ending June thirtieth, 
nineteen hundred and ten, and for other pur- 
poses are hereby waived. 

"(c) The amount of all taxes, fees, and depos- 
its exempt, abated, or waived under subsection 
(b) of this section, section 302(24) of the Dis- 
trict of Columbia Recordation Tax Act and D.C. 
Code 47-902(17), 47-1002(26), and 

47-2005(32), shall not exceed, in the aggregate, 
$7 million. 

"(d) In accordance with section 5 of An Act 
providing a permanent form of government for 
the District of Columbia the Mayor shall expend 
up to $2 million to improve and repair the 
streets, sewers, alleys, sidewalks, curbs, and 
gutters abutting the Gallery Place Project. All 
assessments upon abutting property for the cost 
of improvements to such streets, sewers, alleys, 
sidewalks, curbs, and gutters, including any ex- 
penses of assessment, shall be waived." 

Section 303(c) of D.C. Law 13-305, as 
amended by section 36(a) of D.C. Law 14-213, 
provides: "Section 302(c) and (f) shall be appli- 
cable as of January 1, 1999." 

Short title of subtitle Q of title I of Law 
15-205: Section 1181 of D.C. Law 15-205 pro- 
vided that subtitle Q of title I of the act may be 
cited as Sales Tax Holiday Act of 2004. 



Cross References 

Motor fuel tax, rules and regulations by Mayor, see § 47-2321. 
Motor fuel tax, severability, savings clauses, see § 47-2322. 

Section References 

This section is referred to in §§ 2-1217.31, 2-1217.32, 42-1102, 47-902, 47-1002, 47-2006, 
47-2007, 47-2010, and 47-3802. 



Key Numbers 

Taxation <S^3636 to 3658, 3660 to 3671. 
Westlaw Topic No. 371. 

ALR Library 

Constitutionality, Construction, And Applica- 
tion Of State And Local Public-utility-gross- 



Library References 

receipts-tax Statutes — Modern Cases, 58 



A.L.R. 5th 187. 

Treatises and Practice Aids 

241 Practising Law Institute Patents, Copy- 
rights, Trademarks, & Literaiy Property 59. 



United States Code Annotated 

Sales or use taxes and income taxes, sales to Indians, see 4 U.S.C.A. § 109. 

Sales or use taxes, applicability on military or other reservations, see 4 U.S.C.A. § 105. 



United States Supreme Court 



Tax exemptions, 

Gas, sales and use tax imposed on sellers 
of natural gas, exemption of public util- 
ities, see General Motors Corp. v. Tra- 



58 



cy, 1997, 117 S.Ct. 811, 519 U.S. 278, 
136L.Ed.2d761. 
General interest magazines, sales tax ex- 
emption for newspapers and religious, 



GROSS SALES TAX 



§ 47-2007 



professional, trade and sports maga- 
zines, see Arkansas Writers' Project, 
Inc. v. Ragland, U.S.Ark.1987, 107 
S.Ct. 1722, 481 U.S. 221, 95 L.Ed.2d 
209, on remand 293 Ark. 395, 738 
S.W.2d 402. 

Preemption, power of states to impose 
sales tax on aviation fuel, see Wardair 
Canada, Inc. v. Florida Dept. of Reve- 
nue, U.S.Fla.1986, 106 S.Ct. 2369, 477 
U.S. 1, 91 L.Ed.2d 1. 

Public utilities, commerce clause, exemp- 
tion from sales and use tax imposed on 
sellers of natural gas, see General Mo- 
tors Corp. v. Tracy, 1997, 117 S.Ct. 
811, 519 U.S. 278, 136 L.Ed.2d 761. 



Religious freedom, sales and use taxes on 
religious organizations, see Jimmy 
Swaggart Ministries v. Board of Equali- 
zation of California, U.S.Cal.1990, 110 
S.Ct. 688, 493 U.S. 378, 107 L.Ed.2d 
796. 

Religious periodicals, sales tax exemp- 
tions, see Texas Monthly, Inc. v. Bull- 
ock, U.S.Tex. 1989, 109 S.Ct. 890, 489 
U.S. 1, 103 L.Ed.2d 1. 

Sellers of natural gas, exemption of pub- 
lic utilities, see General Motors Corp. v. 
Tracy, 1997, 117 S.Ct. 811, 519 U.S. 
278, 136L.Ed.2d761. 



§ 47—2006. Application of exemption. 

The exemption provided for in § 47-2005(19) shall apply to sales made on or 
after January 1, 1978. Any tax collected by the District of Columbia from a 
vendor on such exempt sales and any reimbursements collected by a vendor 
from purchasers on such exempt sales shall be refunded in accordance with 
§ 47-2020; provided, that no interest shall be allowed or paid on any amount 
refunded pursuant to this section. 

(Mar. 3, 1979, D.C. Law 2-145, § 3, 25 DCR 6983; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2006. 
1973 Ed., § 47-2605.1. 



Historical and Statutory Notes 

Legislative History of Laws 

For legislative history of D.C. Law 2-145, see 
Historical and Statutory Notes following 
§ 47-2005. 



Cross References 



Section References 

This section is referred to in § 47-2008. 



Library References 

receipts-tax Statutes — Modern Cases, 58 
A.L.R. 5th 187. 



Key Numbers 
Taxation €=3649. 
Westlaw Topic No. 371. 

ALR Library 

Constitutionality, Construction, And Applica- 
tion Of State And Local Public-utility-gross- 

§ 47-2007. Action for collection of taxes. 

No administrative or civil action for the collection by the District of Columbia 
from a vendor of taxes (or penalties and interest thereon) due and payable on 
sales made prior to January 1, 1978, which would have been exempt sales 
under § 47-2005(19) if such sales had been made on or after January 1, 1978, 
shall be commenced after the effective date of this section. Any such adminis- 
trative or civil action that was commenced on or after January 1, 1978, shall be 
terminated, and any taxes, penalties, and interest collected from a vendor 

59 



§ 47-2007 



TAXATION, LICENSING, FEES, ETC. 



pursuant to any such administrative or civil action commenced on or after 
January 1, 1978, shall be refunded in accordance with § 47-2020, notwith- 
standing the limitation in such section on refunds of taxes finally determined as 
due under § 47-2019; provided, that no interest shall be allowed or paid on 
any amount refunded pursuant to this section. 

(Mar. 3, 1979, D.C. Law 2-145, § 4, 25 DCR 6983; enacted, Apr. 9, 1991, D.C. Law 
11-254, § 2, 44 DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2007. 
1973 Ed., § 47-2605.2. 



Historical and Statutory Notes 

Legislative History of Laws 

For legislative history of D.C. Law 2-145, see 
Historical and Statutory Notes following 
§ 47-2005. 



Cross References 



Section References 

This section is referred to in § 47-2008. 



Library References 
Key Numbers 
Taxation <3^3709. 
Westlaw Topic No. 371. 

§ 47—2008. Rules and regulations. 

The Mayor is authorized to promulgate such rules and regulations as may be 
necessary to carry out the purposes of §§ 47-2006 and 47-2007. 

(Mar. 3, 1979, D.C. Law 2-145, § 5, 25 DCR 6983; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2008. 
1973 Ed., § 47-2605.3. 

Temporary Repeal of Section 

For temporary (225 day) repeal of section, see 
§ 12(zz) of Tax Clarity and Recorder of Deeds 
Temporary Act of 2002 (D.C. Law 14-191, Octo- 
ber 5, 2002, law notification 49 DCR 9549). 

For temporary (225 day) repeal of section, see 
§ 12(zz) of Tax Clarity and Related Amend- 
ments Temporary Act of 2003 (D.C. Law 
14-228, March 23, 2003, law notification 50 
DCR 2741). 

Emergency Act Amendments 

For temporary (90 day) repeal of section, see 
§ 12(yy) of Tax Clarity and Recorder of Deeds 
Emergency Act of 2002 (D.C. Act 14-381, June 
6, 2002, 49 DCR 5674). 



For temporary (90 day) repeal of section, see 
§ 12(zz) of Tax Clarity and Related Amend- 
ments Emergency Act of 2002 (D.C. Act 1 4-456, 
July 23, 2002, 49 DCR 8107). 

For temporary (90 day) repeal of section, see 
§ 12(zz) of Tax Clarity and Related Amend- 
ments Congressional Review Emergency Act of 
2002 (D.C. Act 14-510, October 23, 2002, 49 
DCR 10247). 

Legislative History of Laws 

For legislative history of D.C. Law 2-145, see 
Historical and Statutory Notes following 
§ 47-2005. 

Delegation of Authority 

Delegation of authority pursuant to Law 
2-145, see Mayor's Order 86-143, August 25, 
1986. 



60 



GROSS SALES TAX § 47-2010 

Library References 

Key Numbers 

Taxation <3^>3620. 
Westlaw Topic No. 371. 

§ 47-2009. Tax to be separately stated. 

Upon each sale of tangible personal property or services, the gross receipts 
from which are taxable under this chapter, the reimbursement of tax to be 
collected by the vendor from the purchaser under the provisions of this chapter 
shall be stated and charged separately from the sales price and shown separate- 
ly on any record thereof at the time the sale is made or evidence of sale issued 
or employed by the vendor. 

(May 27, 1949, 63 Stat. 117, ch. 146, title I, § 129; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2009. 
1973 Ed., § 47-2606. 



Historical and Statutory Motes 



Cross References 



Compensating-use tax, collection of tax by vendor, see § 47-2203. 
Compensating-use tax, nonresident vendors, see § 47-2204. 

Library References 
Key Numbers 

Taxation <3^>3 686. 
Westlaw Topic No. 371. 

§ 47—2010. Presumption of taxability. 

It shall be presumed that all receipts from the sale of tangible personal 
property and services mentioned in this chapter are subject to tax until the 
contrary is established, and the burden of proving that a receipt is not taxable 
hereunder shall be upon the vendor or the purchaser as the case may be. 
Except as provided in § 47-2005(3), unless the vendor shall have taken from 
the purchaser a certificate signed by and bearing the name and address of the 
purchaser and the number of his registration certificate to the effect that the 
property or service was purchased for resale or the property or service is 
exempt under § 47-2005, the receipts from all sales shall be deemed taxable. 
The certificate herein required shall be in such form as the Mayor shall 
prescribe and, in case no certificate is furnished or obtained prior to the time 
the sale is consummated, the tax shall apply to the gross receipts therefrom as if 
the sale were made at retail. 

(May 27, 1949, 63 Stat. 117, ch. 146, title I, § 130; July 24, 1982, D.C. Law 4-131, 
§ 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 
9, 2001, D.C. Law 13-305, § 102(d), 48 DCR 334.) 

61 



§47-2010 



TAXATION, LICENSING, FEES, ETC. 



Prior Codifications 

1981 Ed., § 47-2010. 
1973 Ed., § 47-2607. 



Historical and Statutory Notes 

For Law 13-305, see notes under § 47-901. 



Effect of Amendments 

D.C. Law 13-305, in the second sentence, 
substituted "the property or service was pur- 
chased for resale or the property or service is 
exempt under 47-2005," for "the property or 
service was purchased for resale,". 

Legislative History of Laws 

For legislative history of D.C. Law 4-131, see 
Historical and Statutory Notes following 
§ 47-2001. 



Miscellaneous Notes 

Section 103 of D.C. Law 13-305 provides: 

"Sec. 103. Applicability. 

"Section 102(a) through (c) shall apply be- 
ginning April 1, 2001. Section 102(d) shall ap- 
ply beginning October 1, 2001." 



Cross References 

Compensating-use tax, collection of tax by vendor, see § 47-2203. 
Compensating-use tax, nonresident vendors, see § 47-2204. 



Library References 



Key Numbers 

Taxation <^>3692. 
Westlaw Topic No. 371. 



§ 47-201 1. Tax a personal debt; period of limitation; liens. [Repealed] 

(May 27, 1949, 63 Stat. 117, ch. 146, title I, § 131; July 24, 1982, D.C. Law 4-131, 
§ 206, 29 DCR 2418; Feb. 28, 1987, D.C. Law 6-209, § 405(a), 34 DCR 689; enacted, 
Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, 
§ 406(ff)(2), 48 DCR 334.) 



Prior Codifications 

1981 Ed., § 47-2011. 
1973 Ed., § 47-2608. 



Historical and Statutory Notes 

assigned Act No. 6-269 and transmitted to both 
Houses of Congress for its review. 

For Law 13-305, see notes under § 47-901. 



Legislative History of Laws 

For legislative history of D.C. Law 4-131, see 
Historical and Statutory Notes following 
§ 47-2001. 

Law 6-209, the "Tax Amnesty Act of 1986," 
was introduced in Council and assigned Bill No. 
6-398, which was referred to the Committee on 
Finance and Revenue. The Bill was adopted on 
first and second readings on November 25, 
1986 and December 16, 1986 respectively. 
Signed by the Mayor on January 8, 1987, it was 



Effective Dates 

Section 601(b) of D.C. Law 6-209 provided 
that title III and sections 401, 402, 404, 405 and 
406 of the act shall take effect on October 1, 
1987. 

Miscellaneous Notes 

Section 410(e) of D.C. Law 13-305 provides: 
"Section 406(b), (d), (f), (1), (n), (o), (r), (v), (x) 
through (aa), (cc), (ff), (gg), (11), (pp), (vv), (ww), 
(aaa), (ccc), (eee), and (ggg) shall apply as of 
January 1, 2001." 



§ 47—2012. Tax a preferred claim; priority over property taxes. 

Whenever the business or property of any person subject to tax under the 
terms of this chapter, shall be placed in receivership or bankruptcy, or assign- 
ment is made for the benefit of creditors, or if said property is seized under 
distraint for property taxes, all taxes, penalties, and interest imposed by this 
chapter for which said person is in any way liable shall be a prior and preferred 

62 



GROSS SALES TAX 



§47-2012 

Note 2 



claim. Neither the United States Marshal, nor a receiver, assignee, or any 
other officer shall sell the property of any person subject to tax under the terms 
of this chapter under process or order of any court without first determining 
from the Collector the amount of any such taxes due and payable by said 
person, and if there be any such taxes due, owing, or unpaid under this chapter, 
it shall be the duty of such officer to first pay to the Collector the amount of 
said taxes out of the proceeds of said sale before making any payment of any 
moneys to any judgment creditor or other claimants of whatsoever kind or 
nature. Any person charged with the administration or distribution of any such 
property as aforesaid who shall violate the provisions of this section shall be 
personally liable for any taxes accrued and unpaid which are chargeable 
against the person otherwise liable for tax under the terms of this section. 

(May 27, 1949, 63 Stat. 117, ch. 146, title I, § 132; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2012. 
1973 Ed., § 47-2609. 



Key Numbers 

Taxation <^3697, 3705. 
Westlaw Topic No. 371. 



In general 1 

Perfected security interests 2 



Historical and Statutory Notes 

Miscellaneous Notes 

Office of Collector of Taxes abolished: See 
Historical and Statutory Notes following 
§ 47-401. 

Library References 



Motes of Decisions 



Bank- 



1. In general 

Under District of Columbia law, which was 
being applied as the federal standard to deter- 
mine priority to proceeds of bankruptcy estate, 
District of Columbia lien for unpaid sales taxes 
had priority over earlier perfected lien of the 
Small Business Administration. Bankr.Code, 
11 U.S.C.A. § 724(b)(1); D.C.Code 1981, 
§ 47-2012. Pearlstein v. U.S. Small Business 
Admin., C.A.D.C.1983, 719 F.2d 1169, 231 
U.S.App.D.C. 250. Bankruptcy ®=» 2955 

As a federal statute, District of Columbia sales 
tax law creates an exception to the general 
federal priority followed in the federal lien doc- 
trine in bankruptcy cases, allowing a District of 
Columbia sales tax lien to take priority. In re 
WPG, Inc., 2002, 282 B.R. 66, entered 2002 WL 
31097432. Bankruptcy ®» 2956 

Lien against Chapter 11 debtor's property 
arising under District of Columbia sales tax law 
took precedence over general federal tax lien, in 
that sales tax law was enacted later, was more 
specific, and was more limited in scope than 
federal tax law. In re WPG, Inc., 2002, 282 



B.R. 66, entered 2002 WL 31097432. 
ruptcy <3=> 2956 

District of Columbia law which gives the Dis- 
trict a preferred claim for sales and use taxes, 
whenever property of any person subject to tax 
is placed in receivership or bankruptcy, 
trumped the general "first in time, first in right" 
rule for determining lien priority, and required 
that the District's lien for unpaid sales and use 
taxes be accorded priority over federal govern- 
ment's prior income tax liens. In re WPG, Inc., 
2001, 266 B.R. 773, affirmed 282 B.R. 66, en- 
tered 2002 WL 31097432. Bankruptcy <£=> 
2955; Taxation <3=> 3696 

District of Columbia statute concerning prior- 
ity for tax liens was not applicable in bankrupt- 
cy proceedings, as it was not enacted to affect 
federal proceedings. D.C.Code 1981, 

§ 47-2012. Pearlstein v. Small Business Ad- 
min., 1982, 27 B.R. 153, reversed 719 F.2d 
1169, 231 U.S.App.D.C. 250. Bankruptcy <£=> 
2955 

2. Perfected security interests 

Perfected security interest senior in time to a 
District of Columbia tax lien takes priority un- 
der the Bankruptcy Code. Bankr.Code, 1 1 
U.S.C.A. § 724(b); D.C.Code 1981, § 47-2012; 
Bankr.Act, § 1 et seq. 11 U.S.C. (1976 Ed.) § 1 



63 



§47-2012 

Note 2 

et seq. Pearlstein v. Small Business Admin., 
1982, 27 B.R. 153, reversed 719 F.2d 1169, 231 
U.S.App.D.C. 250. Bankruptcy <^> 2955 

The perfected security interest of the Small 
Business Administration did not take priority 
over the claim of the District of Columbia gov- 
ernment for unpaid taxes, despite fact that the 
SBA security interest arose prior to the sales tax 
lien of the District of Columbia, since District of 
Columbia law makes the District's claim for 
taxes absolute in priority. D.C.Code 1973, 
§ 28:9-102(2); § 47-2609 (now § 47-2012). In 
re Sardis, Inc., 1982, 17 B.R. 660, reversed 27 



TAXATION, LICENSING, FEES, ETC. 

B.R. 153, reversed 719 F.2d 1169, 231 U.S.App. 
D.C. 250. Bankruptcy &=> 2955 

Statute, which provided in effect that if there 
were any sales taxes due, it would be duty of 
officer to first pay to the Collector the amount 
of such taxes out of proceeds of sale before 
making any payment to judgment creditor or 
other claimants, gave District of Columbia's 
claims for sales taxes absolute priority over all 
other incumbrances, and thus, such a claim 
took precedence over a prior protected security 
interest. D.C.Code 1973, § 47-2609. Malakoff 
v. Washington, 1981, 434 A.2d 432. Taxation 
<3=3696 



§ 47-2013. Collection of tax; liens; jeopardy assessments; distraint. [Re- 
pealed] 

(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 133; July 24, 1982, D.C. Law 4-131, 
§ 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 
9, 2001, D.C. Law 13-305, § 406(ff)(2), 48 DCR 334.) 



Prior Codifications 

1981 Ed., § 47-2013. 
1973 Ed., § 47-2610. 

Legislative History of Laws 

For legislative history of D.C. Law 4-131, see 
Historical and Statutory Notes following 
§ 47-2001. 

For Law 13-305, see notes under § 47-901. 



Historical and Statutory Notes 

Miscellaneous Notes 

Office of Collector of Taxes abolished: See 
Historical and Statutory Notes following 
§ 47-401. 

Section 410(e) of D.C. Law 13-305 provides: 
"Section 406(b), (d), (f), (I), (n), (o), (r), (v), (x) 
through (aa), (cc), (ff), (gg), (11), (pp), (vv), (ww), 
(aaa), (ccc), (eee), and (ggg) shall apply as of 
January 1, 2001." 



§ 47—2014. Assumption or refund of tax by vendor unlawful; penalties. 

It shall be unlawful for any vendor to advertise or hold out or state to the 
public or to any customer directly or indirectly that the reimbursement of tax 
or any part thereof to be collected by the vendor under this chapter will be 
assumed or absorbed by the vendor or that it will not be added to the selling 
price of the property sold or the taxable services rendered, or if added to said 
price that it, or any part thereof, will be refunded. Any person violating any 
provision of this section shall upon conviction be fined not more than $500, or 
imprisoned for not more than 6 months, or both, for each offense. 

(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 134; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2014. 
1973 Ed., § 47-2611. 



Cross References 

Compensating-use tax, assumption or refund of tax by vendor unlawful, applicability of this section, 
see§ 47-2209. 

64 



GROSS SALES TAX § 47-2016 

Library References 

Key Numbers 
Taxation ©=3712. 
Westlaw Topic No. 371. 

§ 47-20 1 5 . Monthly returns. 

(a) On or before the 20th day of each calendar month, every vendor who has 
made any sale at retail, taxable under the provisions of this chapter, during the 
preceding calendar month, shall file a return with the Mayor. Such returns 
shall show the total gross proceeds of the vendor's business for the month for 
which the return is filed; the gross receipts of the business of the vendor upon 
which the tax is computed; the amount of tax for which the vendor is liable 
and such other information as the Mayor deems necessary for the computation 
and collection of the tax. 

(b) The Mayor may permit or require the returns to be made for other 
periods and upon such other dates as he may specify; provided, that the gross 
receipts during any tax year shall be included in returns covering such year and 
no other. 

(c) The form of returns shall be prescribed by the Mayor and shall contain 
such information as he may deem necessary for the proper administration of 
this chapter. The Mayor may require amended returns to be filed within 20 
days after notice and to contain the information specified in the notice. 

(May 27, 1949, 63 Stat. 118, ch. 146, title I, § 135; July 24, 1982, D.C. Law 4-131, 
§ 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2015. For legislative history of D.C. Law 4-131, see 

irt-T-.T-i'c a^ ^,^ Historical and Statutory Notes following 

1973 Ed., § 47-2612. §47-2001. 

Cross References 

Compensating-use tax, returns and payment of tax, applicability of this section, see § 47-2210. 
Real property assessment and tax, classes of property, disputed occupancy of improved real 



property, see § 47-813. 



Library References 



Key Numbers 
Taxation ©=>3688. 
Westlaw Topic No. 371. 

§ 47-2016. Payment of tax. 

(a) At the time of filing his return as provided by this chapter, the taxpayer 
shall pay to the Collector the taxes imposed by this chapter. 

(b) The taxes for the period for which a return is required to be filed by a 
vendor under this chapter shall be due by the vendor and payable to the 
Collector on the date limited for the filing of the return for such period, without 

65 



§47-2016 TAXATION, LICENSING, FEES, ETC. 

regard to whether a return is filed or whether the return which is filed correctly 
shows the amount of gross receipts and taxes due thereon. 

(May 27, 1949, 63 Stat 118, ch. 146, title I, § 136; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44DCR1575.) 

Historical and Statutory Motes 

Prior Codifications Miscellaneous Notes 

1981 Ed., § 47-2016. Office of Collector of Taxes abolished: See 

. n71 „, c - -,., Historical and Statutory Notes following 

1^15 bd., 5 47-Z613. § 47_401, 

Cross References 

Compensating-use tax, returns and payment of tax, applicability of this section, see § 47-2210. 

Library References 

Key Numbers 
Taxation ^3697. 
Westlaw Topic No. 371. 

§ 47-2017. Annual returns. 

On or before 30 days after the end of the tax year of each vendor required to 
pay to the Collector the tax imposed by the provisions of this chapter, such 
vendor shall make an annual return for such tax year in such form as may be 
required by the Mayor. The Mayor for good cause shown may on the written 
application of a vendor extend the time for making any return required by this 
section. 

(May 27, 1949, 63 Stat 119, ch. 146, title I, § 137; July 24, 1982, D.C. Law 4-131, 
§ 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Miscellaneous Notes 

1981 Ed., § 47-2017. Office of Collector of Taxes abolished: See 

1973 Ed., § 47-2614. Historical and Statutory Notes following 

Legislative History of Laws s 47-401. 

For legislative history of D.C. Law 4-131, see 

Historical and Statutory Notes following 

§ 47-2001. 

Cross References 

Compensating-use tax, returns and payment of tax, applicability of this section, see § 47-2210. 

Library References 
Key Numbers 
Taxation «^=>3688. 
Westlaw Topic No. 371. 

§ 47—2018. Secrecy of returns; reciprocity. 

(a)(1) Except to any official of the District, having a right thereto in his 
official capacity, it shall be unlawful for any officer or employee, or any former 
officer or employee, of the District to divulge or make known in any manner the 

66 



GROSS SALES TAX § 47-2018 

amount of gross proceeds or tax due or any particulars relating thereto or the 
computation thereof set forth or disclosed in any return required to be filed 
under this chapter, and neither the original nor a copy of any return desired for 
use in litigation in court shall be furnished where neither the District nor the 
United States is interested in the result of such litigation, whether or not the 
request is contained in an order of the court; provided, however, that nothing 
herein contained shall be construed to prevent the furnishing to a taxpayer a 
copy of his return upon the payment of a fee of $3.50. 

(2) The provisions of paragraph (1) of this subsection shall also apply to 
any state or local sales tax returns, copies thereof, and any other state or 
local sales tax information either submitted by the taxpayer or otherwise 
obtained. The provisions of paragraph (1) of this subsection shall not apply 
to any applications for exemption and their required related financial state- 
ments for persons which have been granted exemption under this chapter. 

(3) Whenever it is necessary for the District to enter into contracts for the 
purpose of processing, storing, transmitting, or reproducing tax returns 
required by this chapter, such returns may be disclosed to the contractor to 
the extent needed in connection with the processing, storing, transmitting, or 
reproducing of such tax returns. The provisions of subsections (a) and (d) of 
this section shall apply to all such contractors, their officers and employees, 
and to all such former contractors, former officers, and former employees. 

(b) Nothing contained in subsection (a) of this section shall be construed to 
prohibit the publication of notices authorized in this chapter or the publication 
of statistics so classified as to prevent the identification of particular returns or 
reports and the items thereof, or the publication of delinquent lists showing the 
names of persons, vendors, or purchasers who have failed to pay the taxes 
imposed by this chapter within the time prescribed herein, together with any 
relevant information which in the opinion of the Mayor may assist in the 
collection of such delinquent taxes. 

(c) Nothing contained in subsection (a) of this section shall be construed to 
prohibit the Mayor, in his discretion, from divulging or making known any 
information contained in any report, application, or return required under the 
provisions of this chapter other than such information as may be contained 
therein relating to the amount of gross proceeds or tax thereon or any 
particulars relating thereto or the computation thereof. 

(d) Any violation of the provisions of subsection (a) of this section shall be 
punishable by a fine not exceeding $1,000, or imprisonment for 1 year, or both, 
in the discretion of the court 

(e) Notwithstanding the provisions of this section, the Mayor may permit the 
proper officer of the United States or of any state or territory of the United 
States or his authorized representative to inspect the returns filed under this 
chapter, or may furnish to such officer or representative a copy of any such 
return, provided the United States, state, or territory grants substantially 
similar privileges to the Mayor or his representative or to the proper officer of 
the District charged with the administration of this chapter. 

67 



§47-2018 TAXATION, LICENSING, FEES, ETC. 

(f) All reports, applications, and returns received by the Mayor under the 
provisions of this chapter shall be preserved for 3 years and thereafter until the 
Mayor orders them to be destroyed. 

(May 27, 1949, 63 Stat. 119, ch. 146, title I, § 138; Mar. 16, 1978, D.C. Law 2-57, § 4, 
24 DCR 5426; July 24, 1982, D.C. Law 4-131, §§ 207, 223, 29 DCR 2418; enacted, Apr. 
9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Motes 

Prior Codifications Finance and Revenue. The Bill was adopted on 

1981 Ed., § 47-2018. first and second readings on November 8, 1977 

1973 Ed., § 47-2615. an< ^ November 22, 1977, respectively. Signed 

by the Mayor on December 15, 1977, it was 

Legislative History of Laws assigned Act No. 2-122 and transmitted to both 

Law 2-57, the "Tax Certificate Issuance and Houses of Congress for its review. 

Return Duplicating User Charges Act of 1977," For legislative history of D.C. Law 4-131, see 

was introduced in Council and assigned Bill No. Historical and Statutory Notes following 

2-201, which was referred to the Committee on § 47-2001. 

Cross References 

Compensating-use tax, returns and payment of tax, applicability of this section, see § 47-2210. 
Housing redevelopment, leases, displaced businesses, priority of opportunity to lease, copy of sales 
tax return furnished to Agency, see § 6-321.04. 

Library References 
Key Numbers Encyclopedias 

Records <£=>31. C.J.S. Criminal Law § 449. 

Taxation ^3688 QJS Records §§ ?4 tQ ^ 

Westlaw Topic Nos. 326, 371 . 

§ 47-20 1 9. Determination of deficiencies. 

If a return required by this chapter is not filed, or if a return when filed is 
incorrect or insufficient, the amount of tax due shall be determined by the 
Mayor from such information as may be obtainable. Assessments of any 
deficiencies in the tax due under this chapter, or any interest and penalties 
thereon, shall be governed by § 47-4312. 

(May 27, 1949, 63 Stat. 119, ch. 146, title I, § 139; July 24, 1982, D.C. Law 4-131, 
§ 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 
7, 2004, D.C. Law 15-217, § 4(c), 51 DCR 9126.) 

Historical and Statutory Motes 

Prior Codifications the tax unless the person against whom it is 

1981 Ed., § 47-2019. assessed, within 30 days after the giving of 

1973 Ed., § 47-2616. notice of such determination, shall apply in 

writing to the Mayor for a hearing, or unless the 

Effect of Amendments Mayor of his own motion shall redetermine the 

D.C. Law 15-217 rewrote the section which same. After such hearing or redetermination 

had read as follows: the Mayor shall give notice of his final determi- 

"If a return required by this chapter is not nation to the person against whom the tax is 

filed, or if a return when filed is incorrect or assessed." 
insufficient the amount of tax due shall be 

determined by the Mayor from such information Emergency Act Amendments 
as may be obtainable. Notice of such determi- For temporary (90 day) amendment of sec- 
nation shall be given to the taxpayer. Such tion, see § 3(c) of Office of Administrative Hear- 
determination shall finally and irrevocably fix ings Establishment Emergency Amendment Act 

68 



GROSS SALES TAX § 47-2020 

of 2004 (D.C. Act 15-513, August 2, 2004, 51 Legislative History of Laws 

DCR 8976). For i e g is i ative history of D.C. Law 4-131, see 

For temporary -(90 'day) amendment of sec- Historical and Statutory Notes following 

tion, see s 3(c) of Oihce or Administrative Hear- c 47_2ooi 
ings Establishment Congressional Review 

Emergency Amendment Act of 2004 (D.C. Act F° r Law 15-217, see notes following 

15-553, October 26, 2004, 51 DCR 10359). § 47-1528. 

Cross References 
Section References 

This section is referred to in §§ 47-2007, 47-2021, and 47-2213. 

Library References 

Key Numbers 
Taxation <S=>3686. 
Westlaw Topic No. 371. 

§.47-2020. Refunds. 

(a) Any tax that has been erroneously or illegally collected shall be refunded 
if application under oath is filed with the Mayor for such refund within 3 years 
from the payment thereof. For like cause and within the same period a refund 
may be made upon the certificates of the Mayor and the Collector. Whenever a 
refund is made upon the certificates of the Mayor and the Collector, the Mayor 
and Collector shall state their reasons therefor in writing. Such application 
may be made by the person upon whom such tax was imposed and who has 
actually paid the tax. When an application is made by a vendor who has 
collected reimbursement of such tax, no actual refund of monies shall be made 
to such vendor, until he shall first establish to the satisfaction of the Mayor, 
under such regulations as the Mayor may prescribe, that the vendor has repaid 
to the purchaser the amount for which the application for refund is made. In 
lieu of any refund required to be made, a credit may be allowed therefor on 
payment due from the applicant. 

(b) Credit may be taken against gross sales taxable under this chapter for 
amounts represented by accounts found to be worthless and actually charged 
off for income or franchise tax purposes; provided, however, that: 

(1) The tax on such amounts has been previously paid to the District; 

(2) Any such amounts so deducted from taxable sales prior to the date of 
write-off which may be thereafter collected shall be included in the first 
return filed after such collection and the amounts of tax paid thereon; 

(3) Such amounts may not be deducted more than 3 years after the 
payment of the tax on such amounts; and 

(4) In the event such amounts exceed the taxable sales for the reporting 
period, a refund may be applied for under subsection (a) of this section. 

(c) Application for a refund or credit made as herein provided shall be 
deemed an application for a revision of any tax, penalty, or interest complained 
of and the Mayor may receive evidence with respect thereto. After making his 
determination of whether any refund shall be made, the Mayor shall give notice 
thereof to the applicant. 

69 



§ 47-2020. 



TAXATION, LICENSING, FEES, ETC. 



(d)(1) After September 30, 1993, a vendor shall not be required to file a bond 
or prepayment with surety prescribed by § 26a(d)(l) of A Regulation Governing 
Vending Businesses in Public Space (Reg. 74-39; 24 DCMR 524.7). 

(2) If a vendor files under oath, on a form prescribed by the Mayor, a 
request that the Mayor refund the street vendor's cash bond or prepayment 
with surety which was filed with the Mayor pursuant to § 26a(d)(l) of A 
Regulation Governing Vending Businesses in Public Space (Reg. 74-39; 24 
DCMR 524. 7), and the Mayor determines that the street vendor is in compli- 
ance with all District tax laws, the Mayor shall refund the street vendor's 
cash bond plus accrued interest, or release the street vendor's prepayment 
with surety. 

(May 27, 1949, 63 Stat. 120, ch. 146, title I, § 140; July 24, 1982, D.C. Law 4-131, 
§§ 208, 223, 29 DCR 2418; May 21, 1988, D.C. Law 7-121, § 4, 35 DCR 2695; Sept. 
30, 1993, D.C. Law 10-25, § lll(j), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed.,§ 47-2020. 
1973 Ed., § 47-2617. 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § lll(j) of Omnibus Budget Support 
Temporary Act of 1993 (D.C. Law 10-11, August 
6, 1993, law notification 40 DCR 6213). 

Legislative History of Laws 

For legislative history of D.C. Law 4-131, see 
Historical and Statutory Notes following 
§ 47-2001. 

Law 7-121, the "Vendors Regulation Amend- 
ment Act of 1988," was introduced in Council 
and assigned Bill No. 7-303, which was re- 
ferred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on March 1, 1988 and March 15, 1988, 



respectively. Signed by the Mayor on March 
31, 1988, it was assigned Act No. 7-167 and 
transmitted to both Houses of Congress for its 
review. 

For legislative history of D.C. Law 10-25, see 
Historical and Statutory Notes following 
§ 47-2002.01. 

Effective Dates 

Section 601(b) of D.C. Law 4-131 provided 
that the amendment of subsection (b) and the 
addition of subsection (c), for assessing penalty 
and interest, shall take effect on the first day of 
the first month which begins more than 30 days 
after July 24, 1982. Section 601(c) of D.C. Law 
4-131 provided that the amendment of the first 
sentence of subsection (a) shall take effect with 
respect to sales and the use taxes paid after July 
24, 1982. 



Cross References 
Section References 

This section is referred to in §§ 47-2006, 47-2007, and 47-2213. 



Key Mumbers 

Taxation <3=>3699, 3702. 
Westlaw Topic No. 371. 



Library References 



United States Supreme Court 



Tax refunds, 

Due process, postpayment refund cases, 
see, McKesson Corp. v. Division of Al- 
coholic Beverages and Tobacco, Dept. 



of Business Regulation of Florida, U.S. 
Fla.1990, 110 S.Ct. 2238, 496 U.S. 18, 
110 L.Ed.2d 17, on remand 574 So.2d 
114. 



70 



GROSS SALES TAX §47-2022 

Repealed 

Notes of Decisions 

Jurisdiction 1 order to finance building of new convention 

center; District of Columbia provided taxpayers 

with adequate administrative remedy and right 

1. Jurisdiction to judicial challenge. 28 U.S.C.A. § 1341; 42 

Under Federal Tax Injunction Act Federal U.S.C.A. § 1983; D.C.Code 1981, § 47-2020(a). 

District Court had no jurisdiction over taxpay- Jenkins v. Washington Convention Center, 

ers' action for refund or § 1983 damages in 1999, 59 F.Supp.2d 78, affirmed 236 F.3d 6, 

connection with sales and use tax enacted in 344 U.S.App.D.C. 315. Federal Courts <3=> 27 

§ 47-2021. Appeals. 

(a) Any person aggrieved by a final determination of tax or by a denial of a 
claim for refund (other than a refund of tax finally determined under 
§ 47-2019) may, within 6 months from the date of final determination or from 
the date of the denial of a claim for refund appeal to the Superior Court of the 
District of Columbia in the same manner and to the same extent as set forth in 
§§ 47-3303, 47-3304, 47-3306, 47-3307, and 47-3308. 

(b) If it is determined by the Mayor or by the Superior Court that any part of 
any tax which was assessed as a deficiency, and any interest thereon paid by 
the taxpayer, was an overpayment, interest shall be allowed and paid on, the 
overpayment of tax at the rate provided for in § 47-33 10(c) per annum from 
the date the overpayment was paid until the date of refund. 

(May 27, 1949, 63 Stat 120, ch. 146, title I, § 141; July 29, 1970, 84 Stat. 581, Pub. L. 
91-358, title I, § 161(d)(3); Sept. 13, 1980, D.C. Law 3-92, § 201(d), 27 DCR 3390; July 
24, 1982, D.C. Law 4-131, §§ 209, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 4-131, see 

1981 Ed., § 47-2021. Historical and Statutory Notes following 

1973 Ed., § 47-2618. § 47-2001. 

Legislative History of Laws 

For legislative history of D.C. Law 3-92, see 
Historical and Statutory Notes following 
§ 47-2001. 

Cross References 
Section References 

This section is referred to in § 47-2213. 

Library References 
Key Numbers 
Taxation <^>3695. 
Westlaw Topic No. 371. 



§ 47-2022. Sales in bulk. [Repealed] 



(May 27, 1949, 63 Stat. 121, ch. 146, title I, § 142; July 24, 1982, D.C. Law 4-131, 
§§ 210, 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; 
June 9, 2001, D.C. Law 13-305, § 406(gg)(2), 48 DCR 334.) 

71 



§ 47-2022 
Repealed 

Prior Codifications 

1981 Ed., § 47-2022. 
1973 Ed., § 47-2619. 



TAXATION, LICENSING, FEES, ETC. 

Historical and Statutory Notes 

For Law 13-305, see notes under § 47-901. 



Legislative History of Laws 

For legislative history of D.C. Law 4-131, see 
Historical and Statutory Notes following 
§ 47-2001. 



Miscellaneous Notes 

Section 410(e) of D.C. Law 13-305 provides: 
"Section 406(b), (d), (f), (1), (n), (o), (r), (v), (x) 
through (aa), (cc), (ff), (gg), (11), (pp), (w), (ww), 
(aaa), (ccc), (eee), and (ggg) shall apply as of 
January 1, 2001." 



§ 47—2023. Rules and regulations. 

The Mayor may issue rules and regulations to carry out the purposes of this 
chapter. 

(May 27, 1949, 63 Stat. 121, ch. 146, title I, § 143; July 24, 1982, D.C. Law 4-131, 
§ 211, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 



Historical and 

Prior Codifications 

1981 Ed., § 47-2023. 
1973 Ed., § 47-2620. 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 12(aaa) of Tax Clarity and Recorder 
of Deeds Temporary Act of 2002 (D.C. Law 
14-191, October 5, 2002, law notification 49 
DCR 9549). 

For temporary (225 day) amendment of sec- 
tion, see § 12 (aaa) of Tax Clarity and Related 
Amendments Temporary Act of 2003 (D.C. Law 
14-228, March 23, 2003, law notification 50 
DCR 2741). 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 12(zz) of Tax Clarity and Recorder of 



Statutory Notes 

Deeds Emergency Act of 2002 (D.C. Act 14-381, 
June 6, 2002, 49 DCR 5674). 

For temporary (90 day) amendment of sec- 
tion, see § 12 (aaa) of Tax Clarity and Related 
Amendments Emergency Act of 2002 (D.C. Act 
14-456, July 23, 2002, 49 DCR 8107). 

For temporary (90 day) amendment of sec- 
tion, see § 12 (aaa) of Tax Clarity and Related 
Amendments Congressional Review Emergency 
Act of 2002 (D.C. Act 14-510, October 23, 2002, 
49 DCR 10247). 

Legislative History of Laws 

For legislative history of D.C. Law 4-131, see 
Historical and Statutory Notes following 
§ 47-2001. 



Cross References 

Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504. 

Section References 

This section is referred to in § 47-2213. 



Library References 



Key Numbers 
Taxation <^3620. 
Westlaw Topic No. 371. 



§ 47-2024. Additional powers. 

In addition to the powers granted to the Mayor in this chapter, he, and the 
Council of the District of Columbia with respect to paragraphs (3) and (4) of 
this section, are hereby authorized and empowered: 

(1)(A) To extend for cause shown the time of filing any return for a period 
not exceeding 30 days; provided, however, that the provisions regarding 

72 



GROSS SALES TAX § 47-2024 

interest imposed per month or fraction thereof contained in § 47-4213 shall 
apply to any tax paid under an extension of time granted; 

(B) For cause shown, to remit penalties and interest in whole or in part 
except as otherwise provided in this chapter; and 

(C) To compromise disputed claims in connection with the tax hereby 
imposed; 

(2) To request information from the Internal Revenue Service of the 
Treasury Department of the United States relative to any person for the 
purpose of assessing taxes imposed by this chapter; and said Internal Reve- 
nue Service is authorized and required to supply such information as may be 
requested by the Mayor relative to any person for the purpose herein 
provided; 

(3) To prescribe methods for determining the gross proceeds from sales 
made or services rendered and for the allocation of such sales into taxable 
and nontaxable sales; 

(4) To require any vendor selling to persons within the District to keep 
detailed records of the nature and value of personal property sold for use 
within the District, and to furnish such information upon request to the 
Mayor; 

(5) To assess, determine, revise, and readjust the taxes imposed under this 
chapter; and 

(6) To revoke, for reasonable cause, any registration certificate issued 
under the provisions of this chapter. 

(May 27, 1949, 63 Stat 121, ch. 146, title I, § 144; Sept. 13, 1980, D.C. Law 3-92, 
§ 201(e), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, §§ 212, 223, 29 DCR 2418; 
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 
13-305, § 406(hh), 48 DCR 334.) 

Historical and Statutory Motes 

Prior Codifications For Law 13-305, see notes under § 47-901. 
1981 Ed., § 47-2024. 

1973 Ed., § 47-2621. References in Text 

The Bureau of Internal Revenue, originally 

Effect of Amendments referred to twice in paragraph (2) of this sec- 

D.C. Law 13-305, in par. (1)(A), substituted tio n, w ^s replaced by the Internal Revenue Ser- 

"47-4213" for "47-2027(a)'\ vice by Treasury Department Order 150-29.. 

Legislative History of Laws Miscellaneous Notes 

For legislative history of D.C. Law 3-92, see Section 410(d) of D.C. Law 13-305 provides: 

Historical and Statutory Notes following "Section 406(a), (c), (j), (m), (p), (q), (s), (w), 

§ 2001. (bb), (dd), (ee), (hh) through (kk), (mm) through 

For legislative history of D.C. Law 4-131, see (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 

Historical and Statutory Notes following and (fff) shall apply for all tax years or taxable 

§ 47-2001. periods beginning after December 31, 2000." 

Cross References 



Section References 

This section is referred to in § 47-22135. 



73 



§ 47-2024 TAXATION, LICENSING, FEES, ETC. 

Library References 

Key Numbers 

Taxation ®=»3600, 3686. 
Westlaw Topic No. 371. 

§ 47-2025. Examination of records and witnesses. [Repealed] 

(May 27, 1949, 63 Stat. 122, ch. 146, title I, § 145; July 29, 1970, 84 Stat. 573, Pub. L. 
91-358, title I, § 155(c)(52); July 24, 1982, D.C. Law 4-131, § 223, 29 DCR 2418; 
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 
13-305, § 406(ii)(2), 48 DCR 334.) 

Historical and Statutory Motes 
Prior Codifications For Law 13-305, see notes under § 47-901. 

1981 Ed., § 47-2025. Miscellaneous Notes 

1973 Ed., § 47-2622. Section 410(d) of D.C. Law 13-305 provides: 

"Section 406(a), (c), (j), (m), (p), (q), (s), (w), 

Legislative History of Laws (bb), (dd), (ee), (hh) through (kk), (mm) through 

For legislative history of D.C. Law 4-131, see (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 

Historical and Statutory Notes following and (fff) shall apply for all tax years or taxable 

§ 47-2001. periods beginning after December 31, 2000." 

§ 47-2026. Certificate of registration. 

(a) No person shall engage or continue to engage in the business of making 
any retail sales subject to tax under the provisions of this chapter without 
having obtained a certificate of registration therefor. If 2 or more persons 
constitute a single vendor as defined in this chapter, such persons may operate 
a single retail establishment under 1 certificate of registration and in such case 
neither the death or retirement of 1 or more of such persons from business in 
such establishment nor the entrance of 1 or more persons thereinto shall affect 
the certificate of registration for a period of 60 days or require the issuance of a 
new certificate until the expiration of such period. 

(b) Each applicant for a certificate required by this section shall make out 
and deliver to the Mayor, upon a blank to be furnished by him for that purpose, 
a statement showing the name of the applicant, each retail establishment where 
the applicant's business is to be conducted, the kind or nature of such business 
and such other information as the Mayor may prescribe. Upon receipt of such 
application the Mayor shall issue the applicant, without charge, a certificate of 
registration for each retail establishment designated in the application, autho- 
rizing the applicant to engage in business at such retail establishment. The 
certificate of registration shall be nontransferable except as otherwise provided 
in this chapter, and shall be displayed in the applicant's place of business. The 
form of such certificate of registration shall be prescribed by the Mayor. 

(c) In the case of a vendor who has no fixed place of business and sells from 
1 or more vehicles, each such vehicle shall constitute a retail establishment for 
the purpose of this chapter. In the case of a vendor who has no fixed place of 
business and does not sell from a vehicle, the application for a certificate of 
registration shall set forth the address to which any notice or other communica- 
tion authorized by this chapter may be sent to the applicant, and the place so 

74 



GROSS SALES TAX § 47-2027 

designated shall constitute a retail establishment for the purposes of this 
chapter. 

(d) Whoever engages in the business of selling tangible personal property at 
retail, or makes any sale which is subject to tax under the provisions of this 
chapter without having a certificate of registration therefor, as required by this 
section, shall, upon conviction thereof, be fined not more than $50 for each and 
every separate day on which said retail sales are made without possession of 
such registration certificate. 

(May 27, 1949, 63 Stat. 122, ch. 146, title I, § 146; July 24, 1982, D.C. Law 4-131, 
§§ 213, 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 1 1-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed. § 47-2026. For legislative history of D.C. Law 4-131, see 

in-?-) t- j ' c /i -7 ->^->-. Historical and Statutory Notes following 

1973 Ld., § 47-2623. § 47-2001. 



Key Numbers 
Taxation ^>3660. 
Westlaw Topic No. 371. 



Library References 



Notes of Decisions 



In general 1 tained required certificate of registration at time 

of sale. D.C.Code 1981, § 47-2026. J. Frog, 

1. In general Ltd " v> Flemin g> 1991 > 598 A - 2d 735 - Taxation 

Retail purchaser of carpet had duty to pay use 
tax to seller, even though seller had not ob- 



§ 47—2027. Certificate of Mayor; presumptions. 

The certificate of the Mayor to the effect that a tax has not been paid, that a 
return has not been filed, that a registration certificate has not been obtained, 
or that information has not been supplied under the provisions of this chapter 
shall be presumptive evidence thereof; provided, that the presumptions created 
by this subsection shall not be applicable in criminal prosecutions. 

(May 27, 1949, 63 Stat. 123, ch. 146, title I, § 147; July 10, 1952, 66 Stat. 543, ch. 649, 
§ 2(c); Oct. 31, 1969, 83 Stat. 171, Pub. L. 91-106, title I, § 107; Sept. 13, 1980, D.C. 
Law 3-92, § 201(f), 27 DCR 3390; July 24, 1982, D.C. Law 4-131, § 214, 29 DCR 2418; 
Feb. 28, 1987, D.C. Law 6-209, § 405(b), 34 DCR 689; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(jj)(2), 48 DCR 334.) 

Historical and Statutory Notes 

Prior Codifications shall be added to the tax in accordance with 

1981 Ed., § 47-2027. §§ 47-453 through 47-458. 

1973 Ed., § 47-2624. "(b) The certificate of the Mayor to the effect 

that a tax has not been paid, that a return has 

Efiect ot Amendments no ^ been filed, or a registration certificate has 

D.C. Law 13-305 rewrote the section which not been obtained, or that information has not 

had read: been supplied pursuant to the provisions of this 

"(a) For failure to file a return or failure to chapter, shall be presumptive evidence thereof; 

pay the tax to the District, penalties and interest provided, that the presumptions created by this 

75 



§ 47-2027 



TAXATION, LICENSING, FEES, ETC. 



subsection shall not be applicable in criminal 
prosecutions." 

Legislative History of Laws 

For legislative history of D.C. Law 3-92, see 
Historical and Statutory Notes following 
§ 47-2001. 

For legislative history of D.C. Law 4-131, see 
Historical and Statutory Notes following 
§ 47-2001. 

For legislative history of D.C. Law 6-209, see 
Historical and Statutory Notes following 
§ 47-2011. 

For Law 13-305, see notes following 
§ 47-901. 



Effective Dates 

Section 601(b) of D.C. Law 6-209 provided 
that title III and sections 401, 402, 404, 405 and 
406 of the act shall take effect on October 1, 
1987. 

Miscellaneous Notes 

Section 410(d) of D.C. Law 13-305 provides: 
"Section 406(a), (c), (j), (m), (p), (q), (s), (w), 
(bb), (dd), (ee), (hh) through (kk), (mm) through 
(oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 
and (fff) shall apply for all tax years or taxable 
periods beginning after December 31, 2000." 



Cross References 



Section References 

This section is referred to in § 47-2213. 



Library References 



Key Numbers 
Taxation ©=>3 692. 
Westlaw Topic No. 371. 



§ 47-2028. Additional penalties for failure to comply with chapter. [Re- 
pealed] 

(May 27, 1949, 63 Stat. 123, ch. 146, title I, § 148; Apr. 19, 1977, D.C. Law 1-124, title 
VI, § 601, 23 DCR 8749; July 24, 1982 ; D.C. Law 4-131, § 215, 29 DCR 2418; enacted, 
Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 4, 2000, D.C. Law 13-204, 
§ 2(c), 47 DCR 5799.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2028. 
1973 Ed., § 47-2625. 

Legislative History of Laws 

Law 1-124, the "Revenue Act For Fiscal Year 
1978," was introduced in Council and assigned 
Bill No. 1-375, which was referred to the Com- 
mittee on Finance and Revenue. The Bill was 



adopted on first and second readings on Decem- 
ber 3, 1976 and December 17, 1976, respective- 
ly. Signed by the Mayor on January 25, 1977, it 
was assigned Act No. 1-226 and transmitted to 
both Houses of Congress for its review. 

For legislative history of D.C. Law 4-131, see 
Historical and Statu to ry Notes following 
§ 47-2001. 

For Law 13-204, see notes under § 47-1534. 



§ 47-2029. Assessment of and limitations on deficiencies. [Repealed] 

(May 27, 1949, 63 Stat. 123, ch. 146, title I, § 149; July 24, 1982, D.C. Law 4-131, 
§ 216, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 
9, 2001, D.C. Law 13-305, § 406(kk)(2), 48 DCR 334.) 



Prior Codifications 

1981 Ed.,§ 47-2029. 
1973 Ed., § 47-2626. 



Historical and Statutory Motes 



Legislative History of Laws 

For legislative history of D.C. Law 4-131, see 
Historical and Statutory Notes following 
§ 47-2001. 

For Law 13-305, see notes under § 47-901. 



76 



GROSS SALES TAX 



Miscellaneous Notes 

Section 410(d) of D.C. Law 13-305 provides: 
"Section 406(a), (c), (j), (m), (p), (q), (s), (w), 
(bb), (dd), (ee), (hh) through (kk), (mm) through 



§ 47-2032 
Repealed 

(oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 
and (fff) shall apply for all tax years or taxable 
periods beginning after December 31, 2000." 



§ 47-2030. Prosecutions. [Repealed] 

(May 27, 1949, 63 Stat. 124, ch. 146, title I, § 150; July 8, 1963, 77 Stat. 77, Pub. L. 
88-60, § 1; July 29, 1970, 84 Stat 570, Pub. L. 91-358, title I, § 155(a); enacted, Apr. 9, 
1997, D.C. Law 11-254, §2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, 
§ 406(kk)(2), 48 DCR 334.) 



Prior Codifications 

1981 Ed., § 47-2030. 
1973 Ed., § 47-2627. 

Legislative History of Laws 

For Law 13-305, see notes under § 47-901 



Historical and Statutory Notes 

Miscellaneous Notes 

Section 410(d) of D.C. Law 13-305 provides: 
"Section 406(a), (c), (]X (m), (p), (q), (s), (w), 
(bb), (dd), (ee), (hh) through (kk), (mm) through 
(oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 
and (fff) shall apply for all tax years or taxable 
periods beginning after December 31, 2000." 



§ 47-2031. Notices. [Repealed] 

(May 27, 1949, 63 Stat. 124, ch. 146, title I, § 151; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(kk)(2), 48 DCR 334.) 



Prior Codifications 

1981 Ed., § 47-2031. 
1973 Ed., § 47-2628. 

Legislative History of Laws 

For Law 13-305, see notes under § 47-901 



Historical and Statutory Notes 

Miscellaneous Notes 

Section 410(d) of D.C. Law 13-305 provides: 
"Section 406(a), (c), (j), (m), (p), (q), (s), (w), 
(bb), (dd), (ee), (hh) through (kk), (mm) through 
(oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 
and (fff) shall apply for all tax years or taxable 
periods beginning after December 31, 2000." 



§ 47-2032. Extensions of time. [Repealed] 

(May 27, 1949, 63 Stat. 124, ch. 146, title I, § 152; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(kk)(2), 48 DCR 334.) 



Prior Codifications 

1981 Ed., § 47-2032. 
1973 Ed., § 47-2629. 

Legislative History of Laws 

For Law 13-305, see notes under § 47-901. 



Historical and Statutory Notes 

Miscellaneous Notes 

Section 410(d) of D.C. Law 13-305 provides: 
"Section 406(a), (c), (j), (m), (p), (q), (s), (w), 
(bb), (dd), (ee), (hh) through (kk), (mm) through 
(oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 
and (fff) shall apply for all tax years or taxable 
periods beginning after December 31, 2000." 



77 



Chapter 21 

Closing-Out Sales. 

Section 

47-2101. Definitions. 

47-2102. License required; application; fee; bond; records; penalty. [Repealed] 

47-2103. Purchase of new stocks for use on "closing-out sales" prohibited; presump- 
tion. 

47-2104. Addition of new stocks during "closing-out sales" prohibited. 

47-2105. Continuation of sale beyond termination date prohibited; extension of termi- 
nation date; continuation of business at new location prohibited. 

47-2106. Penalty for conducting false "closing-out sales" and for violation of this 
chapter; prosecutions. 

47-2107. Chapter not applicable to public officials. 

47-2108. Jurisdiction of Superior Court to enjoin violations of this chapter. 

47-2109. Regulations. 

47-2 110. Preservation of authority; delegation of functions. 

§ 47-2101. Definitions. 

For the purposes of this chapter: 

(1) "Closing-out sale" means and includes any sale in connection with 
which there is any representation by the person conducting such sale that the 
sale is being conducted, or is required or compelled to be conducted, for 
reasons of economic or business distress, inability to continue business at the 
same location, or the age or health of the owner or owners of the business, 
and the term "closing-out sale" shall include but not be limited to, all sales 
advertised, represented, or held forth under the designation of "going out of 
business," "discontinuance of business," "selling out," "liquidation," "lost 
our lease," "must vacate," "forced out," "removal," or any other designation 
of like meaning. 

(2) "Person" means and includes individuals, partnerships, voluntary asso- 
ciations, and corporations. 

(Sept. 1, 1959, 73 Stat. 449, Pub. L. 86-219, § 1; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44DCR 1575.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2101. 
1973 Ed., § 47-3001. 



§ 47—2102. License required; application; fee; bond; records; penalty. 
[Repealed] 

(Sept. 1, 1959, 73 Stat. 449, Pub. L. 86-219, § 2; 1973 Ed., § 47-3002; Sept. 14, 1976, 
D.C. Law 1-82, title I, § 107, 23 DCR 2461; enacted, Apr. 9, 1997, D.C. Law 11-254, 
§ 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(l), 46 DCR 3142.) 

78 



CLOSING-OUT SALES § 47-2104 

Historical and Statutory Notes 

Prior Codifications assigned Act No. 1-135 and transmitted to both 

1981 Ed. § 47-2102. Houses of Congress for its review. 

197S Fd § 47-S002 Law 12-261, the "Second Omnibus Regulato- 

ry Reform Amendment Act of 1998," was intro- 
..,.„. rT duced in Council and assigned Bill No. 12-845, 

Legislative History of Laws which was rdemd to the Committee of the 

Law 1-82, the "License Fees and Charges Act Whole. The Bill was adopted on first and sec- 
of 1976," was introduced in Council and as- ond readings on December 1 , 1998, and Decem- 
signed Bill No. 1-237, which was referred to the ber 15, 1998 respectively. Signed by the Mayor 
Committee on Finance and Revenue. The Bill on December 31, 1998, it was assigned Act No. 
was adopted on first and second readings on 12-615 and transmitted to both Houses of Con- 
March 23, 1976 and April 6, 1976, respectively. gress for its review. D.C. Law 12-261 became 
Signed by the Mayor on June 22, 1976, it was effective on April 20, 1999. 

Cross References 
Section References 

This section is referred to in § 47-2104. 

§ 47—2103. Purchase of new stocks for use on "closing-out sales" prohibit- 
ed; presumption. 

No person in contemplation of a closing-out sale shall order any goods, 
wares, or merchandise for the purpose of selling and disposing of the same at 
such sale, and any unusual purchase and additions to the stock of such goods, 
wares, or merchandise within 60 days prior to the filing of application for a 
license to conduct such sale shall be presumptive evidence that such purchases 
and additions to stock were made in contemplation of such sale. 

(Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 3; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(2), 46 DCR 

3142.) 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed. § 47-2103. For legislative history of D.C. Law 12-261, 

-rt-^T./c „~ -,^^ see Historical and Statutory Notes following 

1973 Ed., 9 47-3003. § 47-2102. 

Library References 
Key Numbers Encyclopedias 

Trade Regulation <£=>862.1. CJ.S. Trade-Marks, Trade-Names, and Unfair 

Westlaw Topic No. 382. Competition § 380. 

§ 47-2104. Addition of new stocks during "closing-out sales" prohibited. 

No person carrying on or conducting a closing-out sale or a sale of goods, 
wares, or merchandise damaged by fire, smoke, water, or otherwise, under a 
license as provided in § 47-2102 shall, during the continuance of such sale, 
add any goods, wares, or merchandise to the stock inventoried in his original 
application for such license, and no goods, wares, or merchandise shall be sold 
at or during such sale, excepting the goods, wares, or merchandise described 
and inventoried in such original application. 

(Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 4; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

79 



§47-2104 TAXATION, LICENSING, FEES, ETC. 

Historical and Statutory Notes 

Prior Codifications 

1981 Ed., § 47-2104. 
1973 Ed., § 47-3004. 

Library References 
Key Numbers Encyclopedias 

Trade Regulation <§=>862.1. CJ.S. Trade-Marks, Trade-Names, and Unfair 

Westlaw Topic No. 382. Competition § 380. 

§ 47-2105. Continuation of sale beyond termination date prohibited; ex- 
tension of termination date; continuation of business at new 
location prohibited. 

No person shall conduct a closing-out sale or a sale of goods, wares, or 
merchandise damaged by fire, smoke, water, or otherwise beyond the termi- 
nation date specified for such sale, except that an extension may be authorized 
upon proper showing of need; nor shall any person, upon conclusion of such 
sale, continue that business which had been represented as closing out or going- 
out of business under the same name, or under a different name, at the same 
location, or elsewhere in the District of Columbia where the inventory for such 
sale was filed; nor shall any person, upon conclusion of such sale, continue 
business contrary to the designation of such sale. 

(Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 5; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44DCR1575.) 



Prior Codifications 

1981 Ed., § 47-2105. 
1973 Ed., § 47-3005. 



Historical and Statutory Notes 



Cross References 



Section References 

This section is referred to in § 47-2109. 

Library References 
Key Numbers Encyclopedias 

Trade Regulation <S=>862.1. CJ.S. Trade-Marks, Trade-Names, and Unfair 

Westlaw Topic No. 382. Competition § 380. 

§ 47—2106. Penalty for conducting false "closing-out sales" and for viola- 
tion of this chapter; prosecutions. 

(a) Any person who shall advertise, hold, conduct, or carry on any sale of 
goods, wares, or merchandise under the description of closing-out sale or a sale 
of goods, wares, or merchandise damaged by fire, smoke, water, or otherwise, 
contrary to the provision of this chapter, or who shall violate any of the 
provisions of this chapter shall be deemed guilty of a misdemeanor and shall, 
upon conviction thereof, be fined not more than $300 or imprisonment for 90 
days or both. 

80 



CLOSING-OUT SALES §47-2107 

(b) Prosecutions for violations of this chapter and regulations promulgated 
under the authority of this chapter shall be conducted in the name of the 
District of Columbia by the Attorney General for the District of Columbia or any 
of his assistants. 

(c) Civil fines, penalties, and fees may be imposed as alternative sanctions for 
any infraction of the provisions of this chapter, or any rules or regulations 
issued under the authority of this chapter, pursuant to Chapter 18 of Title 2. 
Adjudication of any infraction of this chapter shall be pursuant to Chapter 18 of 
Title 2. 

(Sept. 1, 1959, 73 Stat. 450, Pub. L. 86-219, § 6; Oct. 5, 1985, D.C. Law 6-42, § 436, 32 
DCR 4450; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, 
D.C. Law 15-354, § 73(g), 52 DCR 2638.) 

Historical and Statutory Notes 

Prior Codifications 1985," was introduced in Council and assigned 

1981 Ed., § 47-2106. Bill No. 6-187, which was referred to the Com- 

1973 Ed., § 47-3006. mittee on Consumer and Regulatory Affairs. 

^ee r » j The Bill was adopted on first and second read- 

Erlect oi Amendments . T 1: ^ noc j T i n moc 

nr T 1C , c/1 , , ., , i „... « mgs on June 25, 1985, and July 9, 1985, respec- 

D.C. Law 15-354 substituted Attorney Gen- ,. , c . , u . ,. T , * , ino \- ., 

eral for the District of Columbia" for "Corpora- tlve, y- Signed by the Mayor on July 16, 1985, it 

tion Counsel" was assi g ne d Act No. 6-60 and transmitted to 

both Houses of Congress for its review. 
Legislative History of Laws For Law 15 _ 354] see nQtes following 

Law 6-42, the Department of Consumer and g aI-^aq 03 
Regulatory Affairs Civil Infractions Act of 

Library References 

Key Numbers Encyclopedias 

Trade Regulation <S=>862.1. C.J.S. Trade-Marks, Trade-Names, and Unfair 

Westlaw Topic No. 382. Competition § 380. 

§ 47-2107. Chapter not applicable to public officials. 

The provisions of this chapter shall not apply to public or court officers, or to 
any other person or persons acting under the license, direction, or authority of 
any court, local or federal, selling goods, wares, or merchandise in the course 
of their official duties. 

(Sept. 1, 1959, 73 Stat. 451, Pub. L. 86-219, § 7; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications 

1981 Ed., § 47-2107. 
1973 Ed., § 47-3007. 

Library References 

Key Numbers Encyclopedias 

Trade Regulation <&=>862.1. C.J.S. Trade-Marks, Trade-Names, and Unfair 

Westlaw Topic No. 382. Competition § 380. 

81 



§ 47-2108 TAXATION, LICENSING, FEES, ETC. 

§ 47—2108. Jurisdiction of Superior Court to enjoin violations of this 
chapter. 

Upon complaint of any person, the Superior Court of the District of Columbia 
shall have jurisdiction in equity to restrain and enjoin any act forbidden or 
declared illegal by any provisions of this chapter. 

(Sept. 1, 1959, 73 Stat. 451, Pub. L. 86-219, § 8; July 29, 1970, 84 Stat. 573, Pub. L. 
91-358, title I, § 155(c)(53); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 

1575.) 



Prior Codifications 

1981 Ed., § 47-2108. 
1973 Ed., § 47-3008. 



Historical and Statutory Notes 



Library References 
Key Numbers Encyclopedias 

Trade Regulation <3^864. C.J.S. Trade-Marks, Trade-Names, and Unfair 

Westlaw Topic No. 382. Competition §§ 380, 392. 

§ 47-2109. Regulations. 

The Council of the District of Columbia is authorized to promulgate regula- 
tions to carry out the purposes of this chapter including, without limitation, 
regulations limiting the period of time a closing-out sale or a sale of goods, 
wares, or merchandise damaged by fire, smoke, water, or otherwise may be 
conducted, subject to extension as authorized by § 47-2105; provided, that no 
such regulation shall be put in effect until after a public hearing has been held 
thereon. 

(Sept. 1, 1959, 73 Stat. 451, Pub. L. 86-219, § 9; enacted, Apr. 9, 1997, D.C, Law 
11-254, § 2, 44 DCR 1575.) 



Historical and Statutory Motes 



Prior Codifications 

1981 Ed., § 47-2109. 
1973 Ed., § 47-3009. 



Library References 
Key Numbers Encyclopedias 

Trade Regulation <S=>862.1. C.J.S. Trade-Marks, Trade-Names, and Unfair 

Westlaw Topic No. 382. Competition § 380. 

§ 47-2 1 1 0. Preservation of authority; delegation of functions. 

Nothing in this chapter shall be construed so as to affect the authority vested 
in the Commissioners by Reorganization Plan No. 5 of 1952 (66 Stat. 824). 
The performance of any function vested by this chapter in the Commissioners of 
the District of Columbia or in any office or agency under the jurisdiction and 
control of the said Commissioners may be delegated by said Commissioners in 
accordance with § 3 of such Plan. 

(Sept. 1, 1959, 73 Stat. 451, Pub. L. 86-219, § 11; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

82 



CLOSING-OUT SALES § 47-2 110 

Historical and Statutory Notes 

Prior Codifications 

1981 Ed., § 47-2110. 
1973 Ed., § 47-3010. 

Cross References 

Mayor, powers and duties, see § 1-204.22. 

Library References 
Key Numbers Encyclopedias 

Trade Regulation <^862.1. C.J.S. Trade-Marks, Trade-Names, and Unfair 

Westlaw Topic No. 382. Competition § 380. 



83 



Chapter 22 
compensating-use tax. 



Section 

47-2201. 
47-2202. 
47-2202.01. 



47-2202.02. 



47-2203. 
47-2204. 
47-2205. 
47-2206. 
47-2207. 
47-2208. 
47-2209. 
47-2210. 
47-2211. 
47-2212. 
47-2213. 
47-2214. 



Definitions. 

Imposition of tax. 

Tax on gross receipts for transient lodgings or accommodations; food or 

drink for immediate consumption; spirits sold for consumption on 

premises; rental vehicles. 
Tax on gross receipts for transient lodgings or accommodations; food or 

drink for immediate consumption; spirits sold for consumption on 

premises; rental vehicles — Collection of tax and transfer to Washington 

Convention Center Authority. 
Collection of tax by vendor. 
Nonresident vendors. 
Payment of tax by purchaser. 
Exemptions. 

Collection of tax. [Repealed] 
Surety bonds. 

Assumption or refund of tax by vendor unlawful. 
Returns and payment of tax. 

Monthly returns; content and form; payment of tax. 
Certificate of registration. 

Incorporation and application of certain provisions of Chapter 20. 
Application of chapter. 



United States 

Tax collection, 

Mail order businesses, interstate com- 
merce, collection of state use tax, sub- 
stantial nexus test, see Quill Corp. v. 
North Dakota By and Through Heit- 
kamp, 1992, 112 S.Ct. 1904, 504 U.S. 
298, 119 L.Ed.2d 91, on remand 487 
N.W.2d 598. 

Use tax, 

Bankruptcy proceedings, burden of proof 
not altered from that imposed by sub- 
stantive law, corporate officer's liability 
for "responsible person" penalty when 
corporation failed to pay use tax to 
state, see Raleigh v. Illinois Dept. of 
Revenue, U.S.I11.2000, 120 S.Ct. 1951, 
530 U.S. 15, 147 L.Ed.2d. 13. 

Commerce clause, use tax on direct mail 
catalogs printed out of state, see D.H. 
Holmes Co. Ltd. v. McNamara, U.S. La. 



Supreme Court 

1988, 108 S.Ct. 1619, 486 U.S. 24, 100 
L.Ed.2d21. 

Mail order businesses, interstate com- 
merce, collection of state use tax, sub- 
stantial nexus test, see Quill Corp. v. 
North Dakota By and Through Heit- 
kamp, 1992, 112 S.Ct. 1904, 504 U.S. 
298, 119 L.Ed.2d 91, on remand 487 
N.W.2d598. 

Mail order sales of national magazines, 
use tax, see National Geographic Soc. 
v. California Bd. of Equalization, 
U.S.Cal.1977, 97 S.Ct. 1386, 430 U.S. 
551, 51 L.Ed.2d631. 

Newspapers, use tax on cost of paper and 
ink products, significant burden on 
freedom of press, see Minneapolis Star 
and Tribune Co. v. Minnesota Com'r of 
Revenue, U.S.Minn.1983, 103 S.Ct. 
1365, 460 U.S. 575, 75 L.Ed.2d 295, on 
remand 332 N.W.2d 914. 



§ 47-2201. Definitions. 

(a)(1) "Retail sale", "sale at retail", and "sold at retail" mean all sales in any 
quantity or quantities of tangible personal property, whether made within or 
without the District, and services, to any person for the purpose of use, storage, 
or consumption, within the District, taxable under the terms of this chapter. 

84 



COMPENSATING-USE TAX § 47-220 1 

These terms shall mean all sales of tangible personal property to any person for 
any purpose other than those in which the purpose of the purchaser is to resell 
the property so transferred in the form in which the same is, or is to be, 
received by him, or to use or incorporate the property so transferred as a 
material or part of other tangible personal property to be produced for sale by 
manufacturing, assembling, processing, or refining. For the purpose of the tax 
imposed by this chapter, these terms shall include, but shall not be limited to, 
the following: 

(A) Any production, fabrication, or printing of tangible personal property 
on special order for a consideration; 

(B) The sale of natural or artificial gas, oil, electricity, solid fuel or 
steam, when made to any purchaser for purposes other than resale or for 
use in manufacturing, assembling, processing or refining; 

(C) The sale of material used in the construction, and of materials used 
in the repair or alteration, of real property, which materials, upon comple- 
tion of such construction, alterations, or repairs, become real property, 
regardless of whether or not such real property is to be sold or resold; 

(D) The sale or charges for possession or use of any article of tangible 
personal property granted under a lease or contract, regardless of the 
length of time of such lease or contract or whether such lease or contract is 
oral or written; in such event for the purposes of this chapter, such lease or 
contract shall be considered the sale of such article and the tax shall be 
computed and paid by the vendor upon the rental paid; provided, however, 
that the gross proceeds from the rental of films, records, or any type of 
sound transcribing to theaters and radio and television broadcasting sta- 
tions shall not be considered a retail sale; 

(E) The sale of any meals, food or drink, or other like tangible personal 
property for a consideration as described in § 47-200 l(n)(l)(A); 

(F) The sale of or charge for admission to public events except live 
performances of ballet, dance or choral performances, concerts (instru- 
mental and vocal), plays (with and without music), operas and readings 
and exhibitions of paintings, sculpture, photography, graphic and craft 
arts, but including movies, circuses, burlesque shows, sporting events and 
performances or exhibitions of any other type or nature; provided, that any 
casual or isolated sale of or charge for admission made by a semi-public 
institution not regularly engaged in making such sales or charges shall not 
be considered a retail sale or sale at retail; 

(G) The sale of or charges for the service of repairing, altering, mending, 
or fitting tangible personal property, or applying or installing tangible 
personal property as a repair or replacement part of other tangible person- 
al property, whether or not such service is performed by means of coin- 
operated equipment or by any other means, and whether or not any 
tangible personal property is transferred in conjunction with such service; 

(H) The sale of or charges for copying, photocopying, reproducing, 
duplicating, addressing, and mailing services and for public stenographic 
services; 

85 



§ 47-2201 TAXATION, LICENSING, FEES, ETC. 

(I) The rental of textiles to commercial users, the essential part of which 
rental includes recurring service of laundering or cleaning thereof; 

(J) The sale of or charges for the service of real property maintenance 
and landscaping; 

(i) For the purposes of this subparagraph, the term "real property 
maintenance" means any activity that keeps the land or the premises of a 
building clean, orderly, and functional, including the performance of 
minor adjustments, maintenance, or repairs, which include: floor, wall, 
and ceiling cleaning; pest control; window cleaning; servicing inground 
and in building swimming pools; exterior building cleaning; parking lot, 
garage, and recreation area maintenance; exterior and interior trash 
removal; restroom cleaning and stocking; lighting maintenance; chimney 
and duct cleaning; or ground maintenance; but does not include; paint- 
ing; wallpapering, or other services performed as part of construction or 
major repairs; or services performed under an employee-employer rela- 
tionship; and 

(ii) For the purposes of this subparagraph, the term "landscaping" 
means the activity of arranging or modifying areas of land and natural 
scenery for an improved or aesthetic effect; the addition, removal, or 
arrangement of natural forms, features, and plantings; the addition, 
removal, or modification of retaining walls, ponds, sprinkler systems, or 
other landscape construction services; and other services provided by 
landscape designers or landscape architects such as consultation, re- 
search; preparation of general or specific design or detail plans, studies; 
specifications or supervision, or any other professional services or func- 
tions associated with landscaping; 

(K) The sale of or charges for data processing service and information 
service; 

(i) For the purposes of this subparagraph, the term "data processing 
service" means the processing of information for the compilation and 
production of records of transactions; the maintenance, input, and re- 
trieval of information; the provision of direct access to computer equip- 
ment to process, examine, or acquire information stored in or accessible 
to the computer equipment; the specification of computer hardware 
configurations; the evaluation of technical processing characteristics, 
computer programming or software, provided in conjunction with and to 
support the sale, lease; operation, or application of computer equipment 
or systems; work processing; payroll and business accounting, computer- 
ized data and information storage and manipulation; the input of inven- 
tory control data for a company; the maintenance of records of employee 
work time; filing payroll tax returns; the preparation of W-2 forms; the 
computation and preparation of payroll checks; and any system or 
application programming or software. The term "data processing ser- 
vices" does not include a service provided by a member of an affiliated 
group of corporations to other corporate members of the group. Data 
processing services shall be exempt from use tax if the service is ren- 
dered by a member of the affiliated group of corporations, has not been 

86 



COMPENSATING-USE TAX § 47-2201 

purchased with a certificate of resale or exemption to the corporation 
providing the service, is rendered for the purpose of expense allocation; 
and is not for the profit of the corporation providing the service. For the 
purposes of this sub-subparagraph, the term "affiliated group" shall have 
the same meaning as defined in 26 U.S.C. § 1504(a); and 

(ii) For the purposes of this subparagraph, the term "information 
service" means the furnishing of general or specialized news or current 
information, including financial information, by printed, mimeographed, 
electronic, or electrical transmission, or by wire, cable, radio waves, 
microwaves, satellite, fiber optics, or any other method in existence or 
which may be devised; electronic data retrieval or research, including 
newsletters, real estate listings, or financial, investment, circulation, 
credit, stock market, or bond rating reports; mailing lists; abstracts of 
title; news clipping services; wire services; scouting reports; surveys; bad 
check lists; and broadcast rating services; but does not include: informa- 
tion sold to a newspaper or a radio or television station licensed by the 
Federal Communication Commission, if the information is gathered or 
purchased for direct use in newspapers or radio or television broadcasts; 
charges to a person by a financial institution for account balance infor- 
mation; or information gathered or compiled on behalf of a particular 
client, if the information is of a proprietary nature to that client and may 
not be sold to others by the person who compiled the information, except 
for a subsequent sale of the information by the client for whom the 
information was gathered or compiled; 
(L) The sale or charge for any newspaper or publication; 
(M)(i) The sale of or charges for stationary two-way radio services, 
telegraph services, teletypewriter services, and teleconferencing services. 
The sale or charges described in this sub-subparagraph shall not be 
considered sales of private communication services as defined in 
§ 47-200 l(n)(l)(G)(iv); 

(ii) The sale of or charges for "900", "976", "915", and other "900"- 
type telecommunication services; 

(iii) The sale of or charges for telephone answering services, including 
automated services and services provided by human operators; and 
(iv) The sale of or charges for services enumerated in sub-subpara- 
graphs (i) through (iii) of this subparagraph shall not include sales of or 
charges for services that are subject to tax under § 47-2501 or Chapter 
39 of this title; 

(N) The sale of or charges for the service of laundering, dry cleaning, or 
pressing of any kind of tangible personal property, except when the service 
is performed by means of self-service, coin-operated equipment, and the 
rental of textiles to commercial users when the essential part of the rental 
includes the recurring service of laundering or cleaning thereof; 

(O) The sale of or charge for any delivery in the District for which a 
separate charge is made, except merchandise delivered for resale for which 

87 



§47-2201 TAXATION, LICENSING, FEES, ETC. 

a District of Columbia certificate of resale has been issued or the delivery 
of any newspapers; 

(P) The sale of or charge for the service of procuring, offering, or 
attempting to procure in the District job seekers for employers or employ- 
ment for job seekers, including employment advice, counseling, testing, 
resume preparation and any other related service; or 

(Q) The sale of or charge for the service of placing a job seeker with an 
employer in the District. 

(2) The terms "retail sale/' "sale at retail/' and "sold at retail" shall not 
include the following: 

(A) Sales of data processing, information, or transportation and commu- 
nication services other than sales of data processing services, information 
services, or any service enumerated in paragraph (1)(M) of this subsection, 
or the sale of or charge for any delivery in the District for which a separate 
charge is made; 

(B) Professional, insurance, or personal service transactions which in- 
volve sales as inconsequential elements for which no separate charges are 
made, except as otherwise provided in subsection (a)(1) of this section; 

(C) Sales of tangible personal property which property was purchased or 
acquired by a nonresident prior to coming into the District and establishing 
or maintaining a temporary or permanent residence in the District. As used 
in this subsection, the word "residence" means a place in which to reside 
and does not mean "domicile"; 

(D) Sales of tangible personal property which property was purchased or 
acquired by a nonresident person prior to coming into the District and 
establishing or maintaining a business in the District; 

(E) The use or storage within the District of tangible personal property 
owned and held by a common carrier or sleeping car company for use 
principally without the District in the course of interstate commerce, or 
commerce between the District and a state, in or upon, or as part of, any 
train, aircraft, or boat; or 

(F) Sales of Internet access service. 

(i) For the purposes of this subparagraph, the term "Internet access 
service" means a service that enables users to access content, informa- 
tion, electronic mail, or other services offered over the Internet and may 
also include access to proprietary content, information, and other ser- 
vices as part of a package of Internet access services offered to consum- 
ers. 

(ii) "Internet access service" shall not include the sale of or charges 
for data processing and information services as defined in paragraph 
(l)(K)(i) and (ii) of this subsection that do not enable users to access 
content, information, electronic mail, or other services offered over the 
Internet. 

(iii) "Internet access service" shall not include telecommunication 
services as defined in paragraph (1)(M) of this subsection or Chapter 39 
of this title. 

88 



COMPENSATING-USE TAX § 47-2201 

(b) "Purchase" and "purchased" mean and include: 

(1) Any transfer, either conditionally or absolutely, of title or possession or 
both of the tangible personal property sold at retail; 

(2) Any acquisition of a license or other authority to use, store, or con- 
sume, the tangible personal property sold at retail; and 

(3) Any sale of services sold at retail. 

(c) "Purchaser" means any person who shall have purchased tangible per- 
sonal property or services sold at retail. 

(d) "In the District" and "within the District" mean within the exterior limits 
of the District of Columbia and include all territory within such limits owned by 
the United States of America. 

(e) "Store" and "storage" mean any keeping or the retention of possession in 
the District for any purpose, other than for the purpose of subsequently 
transporting the property outside the District for use solely outside the District, 
of tangible personal property purchased at retail sale. 

(f) "Use" means the exercise by any person within the District of any right or 
power over tangible personal property and services sold at retail, whether 
purchased within or without the District by a purchaser from a vendor. 

(g) "Vendor" includes every person or retailer engaging in business in the 
District and making sales at retail as defined herein, whether for immediate or 
future delivery of the tangible personal property or performance of the services. 
When in the opinion of the Mayor it is necessary for the efficient administration 
of this chapter to regard any salesman, representative, peddler, or canvasser, as 
the agent of the dealer, distributor, supervisor, or employer, under whom he 
operates or from whom he obtains the tangible personal property sold or 
furnishes services, the Mayor may, in his discretion, treat and regard such 
agent as the vendor jointly responsible with his principal, employer, or supervi- 
sor, for the assessment and payment or collection of the tax imposed by this 
chapter. 

(h) "Engaging in business in the District" includes the selling, delivering, or 
furnishing in the District, or any activity in the District in connection with the 
selling, delivering, or furnishing in the District, of tangible personal property or 
services sold at retail as defined herein. This term shall include, but shall not be 
limited to, the following acts or methods of transacting business: 

(1) The maintaining, occupying or using, permanently or temporarily, 
directly or indirectly, or through a subsidiary or agent, by whatever name 
called, of any office, place of distribution, sales or sample room or place, 
warehouse or storage place, or other place of business; and 

(2) The having of any representative, agent, salesman, canvasser, or solici- 
tor operating in the District for the purpose of making sales at retail as 
defined herein, or the taking of orders for such sales. 

(i) "Retailer" includes every person engaged in the business of making sales 
at retail. 

89 



§47-2201 



TAXATION, LICENSING, FEES, ETC. 



(j) The definitions of "business/' "food or drink," "gross receipts/' "person/' 
"purchaser's certificate/' "retail establishment/' "return/' "sale" and "sell- 
ing," "sales price," "semipublic institution," "tangible personal property," 
"tax," "tax year," "taxpayer," "Mayor," and "District," as defined in Chapter 
20 of this title, are hereby incorporated in and made applicable to this chapter. 

(k) The foregoing definitions shall be applicable whenever the words defined 
are used in this chapter unless otherwise required by the context. 

(May 27, 1949, 63 Stat. 124, ch. 146, title II, §§ 201-211; May 18, 1954, 68 Stat. 118, ch. 
218, title XIII, § 1306; Mar. 31, 1956, 70 Stat 81, ch. 154, § 205; Aug. 2, 1968, 82 Stat. 
615, Pub. L. 90-450, title III, § 306; Oct. 31, 1969, 83 Stat. 171, Pub. L. 91-106, title I, 
§§ 108, 109; Jan. 5, 1971, 84 Stat. 1932, Pub. L. 91-650, title II, § 201(c)(1); Oct. 21, 
1975, D.C. Law 1-23, title III, § 302(1), (3)-(5), 22 DCR 2101-2103; June 15, 1976, D.C. 
Law 1-70, title IV, §§ 404, 405, 23 DCR 540; July 24, 1982, D.C. Law 4-131, §§ 217, 
218, 223, 29 DCR 2418; July 26, 1989, D.C. Law 8-17, § 5(a), 36 DCR 4160; May 4, 
1990, D.C. Law 8-119, § 4, 37 DCR 1738; Sept. 30, 1993, D.C. Law 10-25, § 112(a)-(c), 
40 DCR 5489; Feb. 5, 1994, D.C. Law 10-68, §§ 47, 50, 40 DCR 6311; Apr. 30, 1994, 
D.C. Law 10-115, § 204(a), 41 DCR 1216; June 14, 1994, D.C. Law 10-128, § 105(a), 41 
DCR 2096; Mar. 21, 1995, D.C. Law 10-242, § 14(b), 42 DCR 86; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 30, 1998, D.C. Law 12-100, § 2(d), 45 DCR 
1533; Oct. 20, 1999, D.C. Law 13-38, § 2702(1), 46 DCR 6373; May 23, 2000, D.C. Law 
13-118, § 2(a), 47 DCR 2002.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2201. 
1973 Ed., § 47-2701. 

Effect of Amendments 

D.C. Law 13-38 added subsec. (a)(2)(F). 

D.C. Law 13-118 in subsec. (e) substituted ", 
any purpose other than for the purpose of sub- 
sequently transporting the property outside the 
District for use solely outside the District," for 
"any purpose". 

Temporary Amendment of Section 

For temporary (225 day) amendment of sec- 
tion, see § 112(a)-(c) of Omnibus Budget Sup- 
port Temporary Act of 1993 (D.C. Law 10-11, 
August 6, 1993, law notification 40 DCR 6213). 

For temporary (225 day) amendment of sec- 
tion, see § 3 of Sales and Use Tax on Newspa- 
pers Temporary Amendment Act of 1993 (D.C. 
Law 10-32, October 15, 1993, law notification 
40 DCR 7475). 

For temporary (225 day) prohibition of in- 
crease of certain taxes, see § 2 of Economic 
Recovery Conformity Temporary Act of 1996 
(D.C. Law 11-216, April 9, 1998, law notifica- 
tion 44 DCR 2574). 

Emergency Act Amendments 

For temporary prohibition, on an emergency 
basis, of the increase in the individual income 
tax, the sales and use tax, and real property tax 
rates contingent on the enactment of an act of 
Congress which would reduce the percentage of 



federal income tax applicable solely to residents 
of D.C. under the Internal Revenue Code of 
1986, see § 2 of the Economic Recovery Con- 
formity Emergencv Act of 1996 (D.C. Act 
1 1-377, August 28, "l996, 43 DCR 4797). 

For temporary (90-day) amendment of sec- 
tion, see § 2702(1) of the Service Improvement 
and Fiscal Year 2000 Budget Support Emergen- 
cy Act of 1999 (D.C. Act 13-110, July 28, 1999, 
46 DCR 6320). 

For temporary (90 day) amendment of sec- 
tion, see § 3 of Simplified Sales and Use Tax 
District of Columbia Participation Emergency 
Act of 2001 (D.C. Act 14-168, November 19, 
2001, 48 DCR 11026). 

Legislative History of Laws 

Law 1-23, the "Revenue Act of 1975," was 
introduced in Council and assigned Bill No. 
1-47, which was referred to the Committee on 
Finance and Revenue. The Bill was adopted on 
first, amended first, and second readings, and 
reconsideration of second reading, on April 15, 
1975, June 1, 1975, June 24, 1975 and July 11, 
1975, respectively. Signed by the Mayor on 
July 23, 1975, it was assigned Act No. 1-34 and 
transmitted to both Houses of Congress for its 
review. 

Law 1-70, the "Revenue Act of 1976," was 
introduced in Council and assigned Bill No. 
1-229, which was referred to the Committee on 
Finance and Revenue. The Bill was adopted on 
first and second readings and reconsiderations 
of final reading on February 20, 1976, March 



90 



COMPENSATING-USE TAX 



§47-2201 



11, 1976 and April 6, 1976, respectively. 
Signed by the Mayor on April 20, 1976, it was 
assigned Act No. 1-106 and transmitted to both 
Houses of Congress for its review. 

Law 4-131, the "District of Columbia Tax 
Enforcement Act of 1982," was introduced in 
Council and assigned Bill No. 4-257, which was 
referred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on April 27, 1982, and May 11, 1982, 
respectively. Signed by the Mayor on June 1, 
1982, it was assigned Act No. 4-196 and trans- 
mitted to both Houses of Congress for its re- 
view. 

Law 8-17, the "Revenue Amendment Act of 
1989," was introduced in Council and assigned 
Bill No. 8-224, w r hich was referred to the Com- 
mittee on Finance and Revenue. The Bill was 
adopted on first and second readings on May 2, 
1989 and May 16, 1989, respectively. Signed 
by the Mayor on May 26, 1989, it was assigned 
Act No. 8-34 and transmitted to both Houses of 
Congress for its review. 

Law 8-119, the "Tax Amendment Act of 
1990," was introduced in Council and assigned 
Bill No. 8-371, which was referred to the Com- 
mittee on Finance and Revenue. The Bill was 
adopted on first and second readings on Janu- 
ary 30, 1990, and February 13, 1990, respec- 
tively. Approved without the signature of the 
Mayor on March 6, 1990, it was assigned Act 
No. 8-173 and transmitted to both Houses of 
Congress for its review. 

Law 10-25, the "Omnibus Budget Support 
Act of 1993," was introduced in Council and 
assigned Bill No. 10-165, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on June 1, 
1993, and June 29, 1993, respectively. Signed 
by the Mayor on July 16, 1993, it was assigned 
Act No. 10-57 and transmitted to both Houses 
of Congress for its review. D.C. Law 10-25 
became effective on September 30, 1993. 

Law 10-68, the "Technical Amendments Act 
of 1993," was introduced in Council and as- 
signed Bill No. 10-166, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on June 
29, 1993, and July 13, 1993, respectively. 
Signed by the Mayor on August 23, 1993, it was 
assigned Act No. 10-107 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 10-68 became effective on February 5, 
1994. 

Law 10-115, the "Financial Administration 
Revision and Clarification Act of 1994," was 
introduced in Council and assigned Bill No. 
10-439, which was referred to the Committee of 
the Whole. The Bill was adopted on first and 
second readings on January 4, 1994, and Febru- 
ary 1, 1994, respectively. Signed by the Mayor 
on February 25, 1994, it was assigned Act No. 



10-205 and transmitted to both Houses of Con- 
gress for its review. D.C. Law 10-115 became 
effective on April 30, 1994. 

Law 10-128, the "Omnibus Budget Support 
Act of 1994," was introduced in Council and 
assigned Bill No. 10-575, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on March 
22, 1994, and April 12, 1994, respectively. 
Signed by the Mayor on April 14, 1994, it was 
assigned Act No. 10-225 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 10-128 became effective on June 14, 1994. 

Law 10-242, the "Clean Air Compliance Fee 
Act of 1994," was introduced in Council and 
assigned Bill No. 10-610, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on No- 
vember 1, 1994, and December 6, 1994, respec- 
tively. Signed by the Mayor on December 28, 
1994, it was assigned Act No. 10-387 and trans- 
mitted to both Houses of Congress for its re- 
view. D.C. Law 10-242 became effective on 
March 21, 1995. 

Law 12-100, the "Commercial Mobile Tele- 
communication Service Tax Clarification 
Amendment Act of 1998," was introduced in 
Council and assigned Bill No. 12-425, which 
was referred to the Committee on Finance and 
Revenue. The Bill was adopted on first and 
second readings on December 4, 1997, and Jan- 
uary 6, 1998, respectively. Signed by the May- 
or on January 27, 1998, it was assigned Act No. 
12-276 and transmitted to both Houses of Con- 
gress for its review. D.C. Law 12-100 became 
effective on April 30, 1998. 

Law 13-38, the "Service Improvement and 
Fiscal Year 2000 Budget Support Act of 1999," 
was introduced in Council and assigned Bill No. 
13-161, which was referred to the Committee of 
the Whole. The Bill was adopted on first and 
second readings on May 11, 1999, and June 22, 
1999, respectively. Signed by the Mayor on July 
8, 1999, it was assigned Act No. 13-111 and 
transmitted to both Houses of Congress for its 
review. D.C. Law 13-38 became effective on 
October 20, 1999. 

Law 13-118, the "Compensating-Use Tax Act 
of 2000," was introduced in Council and as- 
signed Bill No. 13-363, which was referred to 
the Committee on Finance and Revenue. The 
Bill was adopted on first and second readings 
on January 4, 2000, and February 1, 2000, 
respectively. Signed by the Mayor on February 
18, 2000, it was assigned Act No. 13-271 and 
transmitted to both Houses of Congress for its 
review. D.C. Law 13-118 became effective on 
May 23, 2000. 

Miscellaneous Notes 

Section 4(b) of D.C. Law 12-100 provided 
that returns or payments due from wireless tele- 



91 



§ 47-2201 



TAXATION, LICENSING, FEES, ETC. 



communication companies for the period begin- 
ning May 1, 1997, through April 30, 1998, not 
previously filed or paid shall be due by the 45th 
day after April 30, 1998. 

Section 4(c) of D.C. Law 12-100 provided 
that beginning in FY 1999, the amount of tax 
imposed by the act shall not be calculated as 
gross revenue to which the tax is then applied. 



Repeal of D.C. Law 10-242 inapplicable to 
this section: Section 1 1702(b) of title XI of Pub. 
L. 105-33, 111 Stat. 781, the National Capital 
Revitalization and Self-Government Improve- 
ment Act of 1997, provided that § 11702(a), 
which repealed the Clean Air Compliance Fee 
Act of 1994, D.C. Law 10-242, shall not apply to 
§ 14 of Law 10-242. 



Notes of Decisions 



In general 1 

Place of transfer or use 3 

Property acquired for purpose of retail 4 

Public stenographic services 2 



1 . In general 

To effect Congressional purpose, District of 
Columbia compensating-use tax must be con- 
strued in view of situation as a whole, in its 
substance, and not restricted solely to form. 
D.C. Code 1951, § 47-2701 et seq. District of 
Columbia v. Seven-Up Washington, C.A.D.C. 
1954, 214 F.2d 197, 93 U.S.App.D.C. 272, cer- 
tiorari denied 74 S.Ct. 851, 347 U.S. 989, 98 
L.Ed. 1123. Taxation ®=> 3639 

The statutory exclusions in 

§ 47-2001 (n)(2)(B) and subsection (a)(2)(B) of 
this section apply to professional and creative 
services of writers and there is no justification 
for the imposition of tax on the services of 
petitioner's free-lance authors. Washington 
Magazine, Inc. v. District of Columbia, 115 
WLR2085 (Super. Ct. 1987). 

2. Public stenographic services 

Court reporting sendees are not public steno- 
graphic services and are exempt from sales and 
use taxes pursuant to § 47-200 1(h)(2)(B) and 
subsection (a)(2)(B) of this section. Acme Re- 
porting Co. v. District of Columbia, 113 WLR 
1533 (Super. Ct. 1985), affd, District of Colum- 
bia v. Acme Reporting Co., App. D.C, 530 A.2d 
708(1987). 

Term "public stenographic services/' used in 
sales and use tax code provisions subjecting 
such services to taxation, did not include court 
reporting services. D.C. Code 1981, 

§§ 47-2001(n)(l)(H), 47-2201(a)(l)(G). District 
of Columbia v. Acme Reporting Co., 1987, 530 
A.2d 708. Taxation ^ 3658 

3. Place of transfer or use 

Determination that Maryland merchandising 
firm did not exercise such right or power over 
its catalogs within District of Columbia such as 
to constitute taxable "use," under use tax of 
District, was not clearly erroneous where cata- 
logs were packaged and addressed for mailing 
in Georgia, put on common carrier, delivered to 
main post office in District of Columbia unload- 
ed at post office by employees of common carri- 



er, and then placed in United States' mail by 
postal employees. D.C.C.E. §§ 47-2701 et seq., 
47-2702. District of Columbia v. W. Bell & Co., 
Inc., 1980, 420 A.2d 1208. Taxation ^ 3641 

Any "theoretical ownership" of merchandise 
catalogs by merchandiser and ability of Mary- 
land merchandiser to recall catalogs after they 
were delivered to common carrier for delivery 
to post office and mailing to customers within 
District of Columbia was insufficient control of 
catalogs to subject catalogs to a use tax of 
District. D.C.C.E. §§ 47-2701 et seq., 47-2701, 
subd. 6, 47-2702. District of Columbia v. W. 
Bell & Co., Inc., 1980, 420 A.2d 1208. Taxation 
©=> 3641 

Deposit of catalogs in mails within District of 
Columbia, of which catalogs conceivably Mary- 
land merchandiser would have right of recall as 
sender, did not convert post office into mer- 
chandiser's agent for purpose of subjecting ca- 
talogs to District's use tax. D.C.C.E. 
§§ 47-2701 et seq., 47-2701, subd. 6, 47-2702. 
District of Columbia v. W. Bell & Co., Inc., 
1980, 420 A.2d 1208. Taxation ©=> 3641 

4. Property acquired for purpose of retail 

Under District of Columbia statute excluding 
from use tax property which is acquired for 
purpose of resale, property is not excluded sim- 
ply because it is resold, but it is excluded only 
when it is purchased specifically for the purpose 
of resale. D.C. Code .1951, §§ 47-2701. 1(a), 
47-2702. District of Columbia v. Seven-Up 
Washington, C.A.D.C.1954, 214 F.2d .197, 93 
U.S.App.D.C. 272, certiorari denied 74 S.Ct. 
851, 347 U.S. 989, 98 L.Ed. 1123. Taxation^ 
3646 

Where bottling companies bought bottles and 
cases and sold them, filled with beverages, at 
prices smaller than the cost of the bottles and 
cases, in expectation that bottles and cases 
would be returned for refund, the bottles and 
cases were not "acquired for purpose of resale" 
within meaning of statute excluding from use 
tax property purchased for resale. D.C. Code 
1951, § 47-270 1.1 (a). District of Columbia v. 
Seven-Up Washington, C.A.D.C.1954, 214 F.2d 
197, 93 U.S.App.D.C. 272, certiorari denied 74 
S.Ct. 851, 347 U.S. 989, 98 L.Ed. 1123. Taxa- 
tion <2^ 3646 

Cartons, which bottling companies delivered 
to customers with bottled drinks, upon which 



92 



COMPENSATING-USE TAX § 47-2202 

no credit or refund for return was allowed, and property acquired for purpose of resale, 
which were not drawn back into more or less D.C.Code 1951, § 47-2701. 1(a). District of Co- 
constant use by companies, were property "ac- lumbia v. Seven-Up Washington, C.A.D.C.1954, 
quired for purpose of resale" within meaning, 214 F.2d 197, 93 U.S.App.D.C. 272, certiorari 
as construed in Regulations, of District of Co- denied 74 S.Ct. 851, 347 U.S. 989, 98 L.Ed, 
lumbia statute which exempts from use tax 1123. Taxation <3=» 3646 

§ 47-2202. Imposition of tax. 

There is hereby imposed and there shall be paid by every vendor engaging in 
business in the District and by every purchaser a tax on the use, storage, or 
consumption of any tangible personal property and service sold or purchased at 
retail sale. The rate of tax imposed by this section shall be 5.75%, except for 
the period beginning June 1, 1994, and ending September 30, 1994, the rate 
shall be 7%, of the sales price of such tangible personal property and services, 
except that: 

(1) The rate of tax shall be 12% of the gross receipt from the sale of or 
charges for the service of parking or storing of motor vehicles or trailers, 
except the service of parking or storing of motor vehicles or trailers on a 
parking lot owned or operated by the Washington Metropolitan Area Transit 
Authority and located adjacent to a Washington Metropolitan Area Transit 
Authority passenger stop or station; 

(2) The rate of tax shall be 10.05% of the gross receipts from the sale of or 
charges for any room or rooms, lodgings, or accommodations, furnished to a 
transient by any hotel, inn, tourist camp, tourist cabin, or any other place in 
which rooms, lodgings, or accommodations are regularly furnished to tran- 
sients; 

(3) The rate of tax shall be 9% of the gross receipts from the sale of or 
charges for: 

(A) Food or drink prepared for immediate consumption as defined in 
§ 47-2001(g-l); 

(B) Spirituous or malt liquors, beer and wine sold for consumption on 
the premises where sold; and 

(C) Rental or leasing of rental vehicles and utility trailers as defined in 
§ 50-1505.01; 

(3A) The rate of tax shall be 9% of the gross receipts of the sales of or 
charges for spirituous or malt liquors, beers, and wine sold for consumption 
off the premises where sold; and 

(4) [Repealed]. 

(May 27, 1949, 63 Stat. 126, ch. 146, title II, § 212; May 18, 1954, 68 Stat. 118, ch. 218, 
title XIII, § 1307; Mar. 2, 1962, 76 Stat. 10, Pub. L. 87-408, § 102; Aug. 2, 1968, 82 
Stat. 615, Pub. L. 90-450, title III, § 307; Oct. 31, 1969, 83 Stat. 172, Pub. L. 91-106, 
title I, § 110; Jan. 5, 1971, 84 Stat. 1932, Pub. L. 91-650, title II, § 201(c)(2); Aug. 29, 
1972, 86 Stat. 643, Pub. L. 92-410, title III, § 301(b); Oct. 21, 1975, D.C. Law 1-23, title 
III, § 302(2), 22 DCR2101; June 15, 1976, D.C. Law 1-70, title IV, § 409, 23 DCR 544; 
Sept. 13, 1980, D.C. Law 3-92, § 202, 27 DCR 3390; Sept. 26, 1984, D.C. Law 5-113, 
§ 201(e), (f), 31 DCR 3974; July 26, 1989, D.C. Law 8-17, § 5(b), 36 DCR 4160; Sept. 
30, 1993, D.C. Law 10-25, § 112(d), 40 DCR 5489; Apr. 30, 1994, D.C. Law 10-115, 
§ 204(b), 41 DCR 1216; June 14, 1994, D.C. Law 10-128, § 105(b), 41 DCR 2096; Sept. 

93 



§ 47-2202 



TAXATION, LICENSING, FEES, ETC. 



28, 1994, D.C. Law 10-188, § 303(a), 41 DCR 5333; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Aug. 12, 1998, D.C. Law 12-142, § 3(f), 45 DCR 4826; June 
5, 2003, D.C. Law 14-307, § 902(b), 49 DCR 11664.) 



Historical and 



Prior Codifications 

1981 Ed., § 47-2202. 
1973 Ed., § 47-2702. 

Effect of Amendments 

D.C. Law 14-307, in 
"9%" for "8%". 



par, (3A), substituted 



Temporary Amendment of Section 

For temporary (225 day) amendment of sec- 
tion, see § 112(d) of Omnibus Budget Support 
Temporary Act of 1993 (D.C. Law 10-1 1, August 
6, 1993, law notification 40 DCR 6213). 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see §§ 902(b) and 903 of Fiscal Year 2003 
Budget Support Amendment Emergency Act of 

2002 (D.C. Act 14-544, December 4, 2002, 49 
DCR 11700). 

For temporary (90 day) amendment of sec- 
tion, see §§ 902(b) and 903 of the Fiscal Year 

2003 Budget Support Amendment Congression- 
al Review Emergency Act of 2003 (D.C. Act 
15-27, February 24, 2003, 50 DCR 2151). 

For temporary (90 day) amendment of sec- 
tion, see §§ 902(b) and 903 of Fiscal Year 2003 
Budget Support Amendment Second Congres- 
sional Review Emergency Act of 2003 (D.C. Act 
15-103, June 20, 2003, 50 DCR 5499). 

Legislative History of Laws 

For legislative history of D.C. Law 1-23, see 
Historical and Statutory Notes following 
§ 47-2201. 

For legislative history of D.C. Law 1-70, see 
Historical and Statutory Notes following 
§ 47-2201. 

Law 3-92, the "District of Columbia Revenue 
Act of 1980/' was introduced in Council and 
assigned Bill No. 3-285, which was referred to 
the Committee on Finance and Revenue. The 
Bill was adopted on first and second readings 
on June 17, 1980 and July 1, 1980, respectively. 
Signed by the Mayor on July 9, 1980, it was 
assigned Act No. 3-214 and transmitted to both 
Houses of Congress for its review. 

Law 5-113, the "District of Columbia Reve- 
nue Act of 1984/' was introduced in Council 
and assigned Bill No. 5-370, which was re- 
ferred to the Committee on Finance and Reve- 



Statutory Notes 

nue. The Bill was adopted on first and second 
readings on June 26, 1984 and July 10, 1984, 
respectively. Signed by the Mayor on July 13, 
1984, it was assigned Act No. 5-164 and trans- 
mitted to both Houses of Congress for its re- 
view. 

For legislative history of D.C. Law 8-17, see 
Historical and Statutory Notes following 
§ 47-2201. 

For legislative history of D.C. Law 10-25, see 
Historical and Statutory Notes following 
§ 47-2201. 

For legislative history of D.C. Law 10-115, 
see Historical and Statutory Notes following 
§ 47-2201. 

For legislative history of D.C. Law 10-128, 
see Historical and Statutory Notes following 
§ 47-2201. 

For legislative history of D.C. Law 10-188, 
see Historical and Statutory Notes following 
§ 47-2202.01. 

For legislative history of D.C. Law 12-142, 
see Historical and Statutory Notes following 
§ 47-2002. 

For Law 14-307, see notes following 
§ 47-903. 

Effective Dates 

Section 202 of D.C. Law 5-113 provided that 
§ 201 shall take effect October 1, 1984. 

Miscellaneous Notes 

Expiration of §§ 301, 302 and 303 of Law 
10-188: See Historical and Statutory Notes fol- 
lowing § 47-2202.01. 

Mayor authorized to issue rules: See second 
paragraph of note to § 47-2601. 

Audit of accounts and operation of Authority: 
See Historical and Statutory Notes following 
§ 47-2202.01. 

Expiration of §§ 301, 302 and 303 of Law 
10-188: See Historical and Statutory Notes fol- 
lowing^ 47-2202.01. 

Audit of accounts and operation of Authority: 
See Historical and Statutory Notes following 
§ 47-2202.01. 

Section 903 of D.C. Law 14-307 provides: 

"Sec. 903. Applicability. 

"Section 902 shall apply as of January 1, 
2003." 



Cross References 

Alcoholic beverage control, rules and regulations, see § 25-211. 

94 



COMPENSATING-USE TAX 



§47-2202.01 



National capital region transportation, revenues deposited in general fund and allocated to 

metrorail/metrobus account, see § 9-1111.15. 
National capital revitalization corporation, determination, publication, collection and deposit of tax 

increment revenues, see § 2-1219.22. 
National capital revitalization corporation, "sales and use tax increment revenues" defined, see 

§ 2-1219.01. 
Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504. 

Section References 

This section is referred to in §§ 47-2202.01 and 47-2202.02. 



Key Numbers 

Taxation <e^>3636 to 3658, 3672. 
Westlaw Topic No. 371. 



In general 1 
Catalogs 2 



Library References 



Notes of Decisions 



1. In general 

Where personal property was purchased by 
contractor subsequent to passage of District of 
Columbia Sales Tax Act, fact that construction 
contracts with reference to which purchases 
were made had been entered into before pas- 
sage of the Act did not absolve contractor from 
payment of the use tax, since it is the purchase 
or use itself, and not the signing of the contracts 
ultimately necessitating the purchase, which is 
the taxable event. D.C.Code 1951 §§ 47-2601 
et seq., 47-2701 et seq. John McShain, Inc. v. 
District of Columbia, C.A.D.C.1953, 205 F.2d 
882, 92 U.S.App.D.C. 358, certiorari denied 74 
S.Ct. 227, 346 U.S. 900, 98 L.Ed. 400. Taxation 
<^3668 

2. Catalogs 

Use tax could not be imposed on merchandise 
catalogs on basis of catalog's "promotional ef- 
fect" within District of Columbia where any 
promotional benefit Maryland merchandiser 
might receive from distribution of its catalogs to 
District residents by mail, free of charge, was 
too indeterminate to justify conclusion of mer- 
chandiser's constructive ownership of catalogs 
which were not in merchandiser's physical pos- 
session. D.C.C.E. §§ 47-2701 et seq., 47-2701, 
subd. 6, 47-2702. District of Columbia v. W. 
Bell & Co., Inc., 1980, 420 A.2d 1208. Taxation 
<^3609 



Determination that Maryland merchandising 
firm did not exercise such right or power over 
its catalogs within District of Columbia such as 
to constitute taxable "use/' under use tax of 
District, was not clearly erroneous where cata- 
logs were packaged and addressed for mailing 
in Georgia, put on common carrier, delivered to 
main post office in District of Columbia unload- 
ed at post office by employees of common carri- 
er, and then placed in United States' mail by 
postal employees. D.C.C.E. §§ 47-2701 et seq., 
47-2702. District of Columbia v. W. Bell & Co., 
Inc., 1980, 420 A.2d 1208. Taxation <&* 3641 

Any "theoretical ownership" of merchandise 
catalogs by merchandiser and ability of Mary- 
land merchandiser to recall catalogs after they 
were delivered to common carrier for delivery 
to post office and mailing to customers within 
District of Columbia was insufficient control of 
catalogs to subject catalogs to a use tax of 
District. D.C.C.E. §§ 47-2701 et seq., 47-2701, 
subd. 6, 47-2702. District of Columbia v. W. 
Bell & Co., Inc., 1980, 420 A.2d 1208. Taxation 
<^3641 

Deposit of catalogs in mails within District of 
Columbia, of which catalogs conceivably Mary- 
land merchandiser would have right of recall as 
sender, did not convert post office into mer- 
chandiser's agent for purpose of subjecting ca- 
talogs to District's use tax. D.C.C.E. 
§§ 47-2701 et seq., 47-2701, subd. 6, 47-2702. 
District of Columbia v. W. Bell & Co., Inc., 
1980, 420 A.2d 1208. Taxation <^> 3641 



§ 47—2202.01. Tax on gross receipts for transient lodgings or accommoda- 
tions; food or drink for immediate consumption; spirits 
sold for consumption on premises; rental vehicles. 

A tax, separate from, and in addition to, the taxes imposed pursuant to 
§ 47-2202 is imposed on the use, storage, or consumption of certain tangible 
personal property and services sold or purchased at retail sale in the District. 

95 



§47-2202.01 



TAXATION, LICENSING, FEES, ETC. 



Vendors engaging in the business activities listed in paragraphs (1) and (2) of 
this section and purchasers of the vendors' tangible personal property and 
services shall pay the tax at the following rate: 

(1) 4.45% of the gross receipts for the sale or charges for any room or 
rooms, lodgings, or accommodations furnished to a transient by any hotel, 
inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, 
or accommodations are regularly furnished to transients; and 

(2) 1% of the gross receipts from the sale or charges made for: 

(A) Food or drink prepared for immediate consumption, or sold as 
described in § 47-2001(n)(l)(A); 

(B) Spirituous or malt liquors, beers, and wine sold for consumption on 
the premises where sold; or 

(C) Rental or leasing of rental vehicles and utility trailers as defined in 
§ 50-1505.01(8) and (9). 

(May 27, 1949, 63 Stat. 124, ch. 146, title II, § 212a, as added Sept. 28, 1994, D.C. Law 
10-188, § 303(b), 41 DCR 5333; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575; Aug. 12, 1998, D.C. Law 12-142, § 3(g), 45 DCR 4826.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2202.1. 



Legislative History of Laws 

Law 10-188, the "Washington Convention 
Center Authority Act of 1994," was introduced 
in Council and assigned Bill No. 10-527, which 
was referred to the Committee on Economic 
Development and sequentially to the Committee 
of the Whole. The Bill was adopted on first and 
second readings on July 5, 1994, and July 19, 
1994, respectively. Signed by the Mayor on 
August 2, 1994, it was assigned Act No. 10-314 
and transmitted to both Houses of Congress for 
its review. D.C. Law 10-188 became effective 
on September 28, 1994. 

For legislative history of D.C. Law 12-142, 
see Historical and Statutory Notes following 
§ 47-2002.03. 

Miscellaneous Notes 

Expiration of §§ 301, 302 and 303 of D.C. 
Law 10-188: Section 306(a) of D.C. Law 
10-188 provided that the act shall expire 2 
years after September 28, 1994 if the Board 
does not submit final financial requirements 
and a feasibility analysis to the mayor and the 
Council as provided by § 10-1 202. 06(h). 

Expiration of §§ 301, 302 and 303 of D.C. 
Law 10-188: Section 306(a) of D.C. Law 
10-188 provided that the act shall expire 2 
years after September 28, 1994 if the Board 
does not submit final financial requirements 
and a feasibility analysis to the mayor and the 
Council as provided by § 10-1202. 06(h). 

Expiration of §§ 301, 302 and 303 of D.C. 
Law 10-188: For temporary amendment of 



D.C. Law 10-188, § 306(a), see § 2(b) of the 
Washington Convention Center Authority Act of 
1994 Time Extension Emergency Act of 1996 
(D.C. Act 11-509). 

Audit of accounts and operation of Authority: 
Section 305(a) of D.C. Law 10-188 provided 
that "on or before July 1 of each year, the 
District of Columbia Auditor, pursuant to the 
Auditor's duties under § 47-1 17(b), shall audit 
the accounts and operation of the Authority and 
made a specific finding of the sufficiency of the 
projected revenues from the taxes imposed pur- 
suant to §§ 301, 302, 303, and 304 to meet the 
projected expenditures and reserve require- 
ments of the Authority for the upcoming fiscal 
year." 

Section 305(b) of D.C. Law 10-188 provided 
that "If the audit conducted pursuant to subsec- 
tion (a) of this section indicates that projected 
revenues from the taxes imposed pursuant to 
§§ 301, 302, 303, and 304 are insufficient to 
meet projected expenditures and reserve re- 
quirements of the Authority for the upcoming 
fiscal year, the Mayor shall impose a surtax, to 
become effective on or before October 1 of the 
upcoming year, on each of those taxes dedicated 
to the Authority excluding the tax on sales of 
restaurant meals and alcoholic beverages, in an 
amount equal to the pro rata share of the differ- 
ence between (1) the sum of the projected ex- 
penditure and reserve requirements and (2) the 
projected revenues. The pro rata share shall be 
determined based on the pro rata estimated 
contribution of each tax to the total estimated 
tax revenue for the particular year as contained 
in the multiyear financial plan submitted pursu- 
ant to § 9-807(g) [§ 10-1202.06(g), 2001 Ed.]." 



96 



COMPENSATING-USE TAX §47-2202.02 

Expiration of §§ 301, 302 and 303 of D.C. Section 2(1)(1) of D.C. Law 12-142 provides 

Law 10-188: For temporary amendment of that § 306(a) of D.C. Law 10-188, providing for 

D.C. Law 10-188, § 306(a), see § 2(b) of the tne expiration of that act, is repealed. Section 

Washington Convention Center Authority Act of 2 (1)(2) of D.C. Law 12-142 provided that the 

1994 Time Extension Emergency Act of 1996 u ,. u u i c -c u n mm 

(r> C A t11 SOQ^i subsection shall apply as or February 27, 1997. 

Cross References 

Washington Convention Center Authority, audit of accounts and operations, certification of suffi- 
ciency of sum of projected revenues, surtax, see § 10-1203.05. 

Washington Convention Center Authority, collection and transfer of taxes to Fund, see 
§ 10-1203.07. 

Washington Convention Center Authority, "dedicated taxes" defined, see § 10-1202.01. 

Washington Convention Center Authority, Marketing Fund established, marketing service contracts, 
total dollar amount, see § 10-1 202.08a. 

Section References 

This section is referred to in § 47-2202.02. 

Library References 

Key Numbers 

Taxation ©^3636 to 3658. 
Westlaw Topic No. 371. 

§ 47-2202.02. Tax on gross receipts for transient lodgings or accommoda- 
tions; food or drink for immediate consumption; spirits 

sold for consumption on premises; rental vehicles — Col- 
lection of tax and transfer to Washington Convention 
Center Authority. 

(a) The Mayor shall collect and deposit in a lockbox maintained by the Chief 
Financial Officer of the District of Columbia the tax imposed pursuant to 
§ 47-2202.01 as agent on behalf of the Washington Convention Center Authori- 
ty and shall transfer the revenue from the tax upon receipt to the Washington 
Convention Center Authority Fund established pursuant to § 10-1202.08. 

(b) The Mayor may develop and apply a fixed formula to the taxes imposed 
pursuant to §§ 47-2202 and 47-2202.01 to determine the amount that shall be 
transferred to the Authority. 

(May 27, 1949, 63 Stat. 124, ch. 146, title II, § 212b, as added Sept. 28, 1994, D.C. Law 
10-188, § 303(b), 41 DCR 5333; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575; Mar. 24, 1998, D.C. Law 12-81, § 59(h), 45 DCR 745; Aug. 12, 1998, D.C. Law 
12-142, § 3(h), 45 DCR 4826.) 

Historical and Statutory Notes 

Prior Codifications adopted on first and second readings on No- 

1981 Ed., § 47-2202.2. vember 4, 1997, and December 4, 1997, respec- 

_ __ r lively. Signed by the Mavor on December 22, 

Legjslanve History of Laws l99 j it was assi d Act jj _ 12 _ 24 6 and trans- 

For legislative history of D.C Law 0-188, mitted tQ both Houses of Co for its re . 

see Historical and Statutory Notes following . T ^ ~ T 1 -, 01 , rr 4 .. 

c 47_2202 01 view. D.C Law 12-81 became ellective on 

Law 12-81, the "Technical Amendments Act ' 

of 1998," was introduced in Council and as- For legislative history of D.C. Law 12-142, 

signed Bill No. 12-408, which was referred to see Historical and Statutory Notes following 
the Committee of the Whole. The Bill was § 47-2002.03. 

97 



§ 47-2202.02 TAXATION, LICENSING, FEES, ETC. 

Miscellaneous Notes Expiration of §§ 301, 302, and 303 of D.C. 

Expiration of §§ 301, 302 and 303 of D.C. Law 10-188: Section 2(1)(1) of D.C. Law 

Law 10-188: See Historical and Statutory 12-142 provides that § 306(a) of D.C. Law 

Notes following § 47-2202.01. 10-188, providing for the expiration of that act, 

Audit of accounts and operation of Authority: is repealed. Section 2(1)(2) of D.C. Law 12-142 

See Historical and Statutory Notes following provided that the subsection shall apply as of 

§ 47-2202.01. February 27, 1997. 

Cross References 

Washington Convention Center Authority, audit of accounts and operations, certification of suffi- 
ciency of sum of projected revenues, surtax, see § 10-1203.05. 

Washington Convention Center Authority, collection and transfer of taxes to Fund, see 
§ 10-1203.07. 



Library References 



Key Numbers 
Taxation €=>3 705, 3713. 
Westlaw Topic No. 371. 



§ 47-2203. Collection of tax by vendor. 

Every vendor engaging in business in the District and making sales at retail 
shall, for the privilege of making such sales, pay to the Collector the tax 
imposed by this chapter. At the time of making such sales the vendor shall 
collect the tax from the purchaser and give to the purchaser a receipt therefor 
in such form as prescribed by the Mayor. For the purpose of uniformity of tax 
collection by the vendor engaging in business in the District and for other 
purposes the provisions of §§ 47-2003, 47-2004, 47-2009, and 47-2010 are 
hereby incorporated in and made applicable to this chapter. 

(May 27, 1949, 63 Stat. 126, ch. 146, title II, § 213; July 24, 1982, D.C. Law 4-131, 
§ 223, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Miscellaneous Notes 

1981 Ed., § 47-2203. Office of Collector of Taxes abolished: See 

1973 Ed., § 47-2703. Historical and Statutory Notes following 

Legislative History of Laws S 47-401. 

For legislative history of D.C. Law 4-131, see 

Historical and Statutory Notes following 

§ 47-2201. 



Library References 



Key Numbers 

Taxation <3=>3 706. 
Westlaw Topic No. 371. 



Notes of Decisions 



In general 1 D.C.Code 1981, §§47-2003, 47-2003(a), 

47-2004, 47-2203. J. Frog, Ltd. v. Fleming, 

1. In general 1991, 598 A.2d 735. Taxation e- 3708 

Purchaser must reimburse vendor who fails to 
charge sales or use tax at time of sale. 

98 



COMPENSATING-USE TAX § 47-2205 

§ 47-2204, Nonresident vendors. 

Every vendor or retailer not engaging in business in the District who makes 
sales at retail as defined in this chapter, and who upon application to the Mayor 
has been expressly authorized to pay the tax imposed by this chapter, shall, at 
the time of making such sales, collect the reimbursement of the tax from the 
purchaser and give to the purchaser a receipt therefor in such form as 
prescribed by the Mayor. For the purpose of uniformity of tax collection by the 
vendor or retailer who has been expressly authorized to pay the tax under the 
provisions of this section and for other purposes, the provisions of §§ 47-2003, 
47-2004, 47-2009, and 47-2010 are hereby incorporated in and made applica- 
ble to this chapter. A permit shall be issued to such vendor or retailer, without 
charge, to pay the tax and collect reimbursement thereof as provided herein. 
Such permit may be revoked at any time by the Mayor who shall thereupon 
give notice thereof to the vendor or retailer. 

(May 27, 1949, 63 Stat. 126, ch. 146, title II, § 214; July 24, 1982, D.C. Law 4-131, 
§§ 219, 223, 29 DCR2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed. § 47-2204. F° r legislative history of D.C. Law 4-131, see 

i^-7->t-i'c a~i ^^^A Historical and Statutory Notes following 

1973 Ed., § 47-2704. §47-2201. 



Library References 



Key Numbers 

Taxation <3=>3670, 3706. 
Westlaw Topic No. 371. 



§ 47-2205. Payment of tax by purchaser. 

If a purchaser has not reimbursed for the tax such vendors or retailers as are 
required or authorized to pay the tax, as the case may be, such purchaser shall 
file a return as hereinafter provided and pay to the Mayor a tax at the rates 
provided in § 47-2002 on the sales prices of property and services purchased at 
retail sale. 

(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 215; May 18, 1954, 68 Stat. 118, ch. 218, 
title XIII, § 1308; July 24, 1982, D.C. Law 4-131, § 219, 29 DCR 2418; enacted, Apr. 9, 
1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2205. For legislative history of D.C. Law 4-131, see 

,^-^t-t'c a ~ ^™r Historical and Statutory Notes following 

1973 Ed., § 47-2705. §47-2201. 

Library References 
Key Numbers 
Taxation <®=»3661. 
Westlaw Topic No. 371. 

99 



§ 47-2206 TAXATION, LICENSING, FEES, ETC. 

§ 47-2206. Exemptions. 

The tax imposed by this chapter shall not apply to the following: 

(1) Sales upon which taxes are properly collected under Chapter 20 of this 
title; 

(2) Sales exempt from the taxes imposed under Chapter 20 of this title; 

(3) Sales upon which the purchaser has paid a retail sales tax or made 
reimbursement therefor to a vendor or retailer under the laws of any state or 
territory of the United States; and 

(4) Sales of material or equipment used in the construction, and materials 
used in the repair or alteration, of real property; provided, that the materials 
are temporarily stored, for no longer than 90 days, in the District for the 
purpose of subsequently transporting the property outside the District for use 
solely outside the District. 

(May 27, 1949, 63 Stat 127, ch. 146, title II, § 216; July 24, 1982, D.C. Law 4-131, 
§ 220, 29 DCR 2418; Oct. 1, 1987, D.C. Law 7-25, § 5, 34 DCR 5068; Apr. 30, 1988, 
D.C. Law 7-104, § 9, 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 1 1-254, § 2, 44 DCR 
1575; May 23, 2000, D.C. Law 13-118, § 2(b), 47 DCR 2002; June 25, 2002, D.C. Law 
14-157, § 2(c), 49 DCR 4279.) 

Historical and Statutory Notes 

Prior Codifications respectively. Signed by the Mayor on July 17, 

1981 Ed., § 47-2206. 1987, it was assigned Act No. 7-47 and trans- 

1973 Ed., § 47-2706. mitted to both Houses of Congress for its re- 
view. 

Effect of Amendments Law ? _ m ^ « Technical Amendments Act 

D.C. Law 13-118 added par. (4). of X9S1 » was intro d U ced in Council and as- 

D.C. Law 14-157 rewrote par. (4) which had signed Bill No. 7-346, which was referred to the 

read as follows: Committee of the Whole. The Bill was adopted 

"(4) Tangible personal property temporarily on first and second readings on November 24, 

stored, for no longer than 90 days, in the Dis- 1987, and December 8, 1987, respectively. 

trict for the purpose of subsequently transport- Signed by the Mayor on December 22, 1987, it 

ing the property outside the District for use was assigned Act No. 7-124 and transmitted to 

solely outside the District. both Houses of Congress for its review. 

Legislative History of Laws For Law 13 - 118 ^ see note s following 

For legislative history of D.C. Law 4-131, see §47-2201. 

Historical and Statutory Notes following p or Law 14-157, see notes following 

§ 47-2201. § 47-2001. 

Law 7-25, the "Gross Receipt Tax Amend- 
ment Act of 1987," was introduced in Council Delegation of Authority 

and assigned Bill No. 7-186, which was re- Delegation of authority pursuant to D.C. Law 

ferred to the Committee on Finance and Reve- 7-25, the "Gross Receipts Tax Amendment Act 

nue. The Bill was adopted on first and second of 1987", see Mayor's Order 94-120, May 16, 

readings on June 30, 1987 and July 14, 1987, 1994(41 DCR 3240). 

Cross References 
Section References 

This section is referred to in § 47-3802. 

Library References 

Key Numbers ALR Library 

Taxation ©=>3637. Constitutionality, Construction, And Applica- 

Westlaw Topic No. 371. tion Of State And Local Public-utility-gross- 

100 



COMPENSATING-USE TAX § 47-2208 

receipts-tax Statutes — Modern Cases, 58 
A.L.R. 5th 187. 

United States Supreme Court 

Tax exemptions, dustries of Missouri v. Lohman, 
Exemption from use tax for residents, see U.S.Mo.1994, 114 S.Ct. 1815, 511 U.S. 
Williams v. Vermont, 1985, 105 S.Ct. 641, 128 L.Ed.2d 639, on remand 918 
2465, 472 U.S. 14, 86 L.Ed.2d 11. S.W.2d 780, modified on denial of re- 
Personal property purchased within state, hearing, 
use tax exemption, see Associated In- 

§ 47-2207. Collection of tax. [Repealed] 

(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 217; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(H)(2), 48 DCR 334.) 

Historical and Statutory Notes 

Prior Codifications Miscellaneous Notes 

1981 Ed., § 47-2207. Section 410(e) of D.C. Law 13-305 provides: 

1973 Ed., § 47-2707. "Section 406(b), (d), (f), (1), (n), (o), (r), (v), (x) 

through (aa), (cc), (ff), (gg), (11), (pp), (w), (ww), 
Legislative History of Laws (aaa), (ccc), (eee), and (ggg) shall apply as of 

For Law 13-305, see notes under § 47-901. January 1, 2001." 

§ 47-2208. Surety bonds. 

Every vendor or retailer not engaging in business in the District who has 
been expressly authorized to pay the tax imposed by this chapter and collect 
reimbursement therefor, and every vendor engaging in business in the District, 
may, in the discretion of the Council of the District of Columbia, be required to 
file with the Mayor a bond not exceeding the amount of $10,000 with such 
sureties as the Council of the District of Columbia deems necessary, and for 
such duration not exceeding 5 years as the Council of the District of Columbia 
deems necessary, conditioned upon the payment of the tax due from any vendor 
or retailer for any period covered by any return required to be filed under this 
chapter. 

(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 218; July 24, 1982, D.C. Law 4-131, 
§ 221, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2208. F° r legislative history of D.C. Law 4-131, see 

10-n t-j c A n 1™ Historical and Statutory Notes following 

iy/3 bd., s 4/-2/U8. § 47-2201. 



Library References 



Key Numbers 

Taxation ©=>3698. 
Westlaw Topic No. 371. 



101 



§ 47-2209 TAXATION, LICENSING, FEES, ETC. 

§ 47—2209. Assumption or refund of tax by vendor unlawful. 

The provisions of § 47-2014 are hereby incorporated in and made applicable 
to this chapter. 

(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 219; enacted, Apr. 9, 1997, D.C Law 
11-254, § 2, 44DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2209. 
1973 Ed., § 47-2709. 



Key Numbers 
Taxation <S^3712. 
Westlaw Topic No. 371. 



Historical and Statutory Notes 



Library References 



§ 47-2210. Returns and payment of tax. 

The provisions of §§ 47-2015, 47-2016, 47-2017, and 47-2018 are hereby 
incorporated in and made applicable to this chapter. Every vendor, and every 
vendor or retailer not engaging in business in the District who is expressly 
authorized to pay the tax, shall file returns and pay the tax in accordance with 
the provisions of such sections applicable to the filing of returns and the 
payment of the tax and as shall be prescribed by regulation. 

(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 220; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2210. 
1973 Ed., § 47-2710. 



Key Numbers 
Taxation ^3688, 3697. 
Westlaw Topic No. 371. 



Historical and Statutory Notes 



Library References 



§ 47-2211. Monthly returns; content and form; payment of tax. 

(a) Every purchaser who is required to pay the tax under this chapter shall 
file a return with the Mayor within 20 days after the end of each calendar 
month. Such returns shall show the total sales prices of all tangible personal 
property and services purchased at retail sale upon which the tax imposed has 
not been paid by the purchaser to vendors or retailers, the amount of tax for 
which the purchaser is liable, and such other information as the Council of the 
District of Columbia deems necessary for the computation and collection of the 
tax. 

(b) The Council of the District of Columbia may permit or require the returns 
of purchasers to be made for other periods and upon such other dates as the 
Mayor may specify. 

102 



COMPENSATING-USE TAX § 47-2212 

(c) The return filed by a purchaser shall include the sales prices of all 
tangible personal property and services purchased at taxable retail sale during 
the calendar month or other period for which the return is filed and upon 
which the tax imposed has not been reimbursed by the purchaser to vendors or 
retailers. 

(d) The form of return shall be prescribed by the Mayor and shall contain 
such information as he may deem necessary for the proper administration of 
this chapter. The Mayor may require amended returns to be filed within 20 
days after notice and to contain the information specified in the notice. 

(e) At the time of filing his return as provided in this section, the purchaser 
shall pay to the Mayor the amount of tax for which he is liable as shown by 
such return. 

(f) The taxes for the period for which a return is required to be filed under 
this section shall be due by the taxpayer and payable to the Mayor on the date 
limited for the filing of the return for such period, without regard to whether a 
return is filed or whether the return which is filed correctly shows the amount 
of the total sales prices and taxes due thereon. 

(May 27, 1949, 63 Stat. 127, ch. 146, title II, § 221; My 24, 1982, D.C. Law 4-131, 
§ 222, 29 DCR 2418; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed. § 47-221 1. For legislative history of D.C. Law 4-131, see 

Historical and Statutory Notes following 
§ 47-2201. 



1973 Ed., § 47-2711. 



Library References 



Key Numbers 

Taxation <^3688, 3697. 
Westlaw Topic No. 371. 



§ 47-2212. Certificate of registration. 

The provisions of § 47-2026 are hereby incorporated in and made applicable 
to this chapter; provided, that vendors and persons who have been issued 
certificates of registration under Chapter 20 of this title shall not be required to 
have such certificates under this chapter. 

(May 27, 1949, 63 Stat. 128, ch. 146, title II, § 222; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2212. 
1973 Ed., § 47-2712. 



Historical and Statutory Notes 



Library References 



Key Numbers 

Taxation ©^3660. 
Westlaw Topic No. 371. 

103 



§47-2213 TAXATION, LICENSING, FEES, ETC. 

§ 47—2213. Incorporation and application of certain provisions of Chapter 
20. 

The provisions of §§ 47-2019 to 47-2021, 47-2023, 47-2024, and 47-2027 
are hereby incorporated in and made applicable to this chapter. 

(May 27, 1949, 63 Stat. 128, ch. 146, title II, § 223; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(mm), 48 DCR 334.) 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2213. For Law 13-305, see notes under § 47-901. 

1973 Ed., § 47-2713. 

Miscellaneous Notes 
Effect of Amendments Section 410(d) of D.C. Law 13-305 provides: 

D.C. Law 13-305 rewrote the section which "Section 406(a), (c), (j), (m), (p), (q), (s), (w), 
had read: (bb), (dd), (ee), (hh) through (kk), (mm) through 

"The provisions of §§ 47-2019 to 47-2025 (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 
and 47-2027 to 47-2032 are hereby incorporat- and (fff) shall apply for all tax years or taxable 
ed in and made applicable to this chapter." periods beginning after December 31, 2000." 

Library References 

Key Numbers 
Taxation <5^3 600, 3620, 3686, 3692, 3695. 
Westlaw Topic No, 371. 

§ 47—22 1 4. Application of chapter. 

The provisions of this chapter regarding the assessment of interest charges 
for the late filing of returns, late payment of tax, and extensions of time for 
filing returns, shall apply only with respect to late returns filed, late payments 
made, extensions of time granted, and determinations of tax due made (by 
court action or administratively) after August 1, 1980. 

(Sept. 13, 1980, D.C. Law 3-92, § 203, 27 DCR 3390; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2214. F° r legislative history of D.C. Law 3-92, see 

Historical and Statutory Notes following 
§ 47-2202. 



Library References 



Key Numbers 
Taxation <^3688, 3697, 3711. 
Westlaw Topic No. 371. 



104 



Section 

47-2301. 
47-2301.01. 
47-2302. 
47-2303. 

47-2304. 
47-2305. 
47-2306. 
47-2307. 
47-2308. 

47-2309. 
47-2310. 
47-2311. 
47-2312. 
47-2313. 
47-2314. 
47-2315. 
47-2316. 

47-2317. 
47-2318. 
47-2319. 
47-2320. 
47-2321. 
47-2322. 
47-2323. 
47-2324. 
47-2325. 



47-2351. 
47-2352. 
47-2353. 
47-2354. 



Chapter 23 
Motor Fuel Tax. 

Subchapter I. General Provisions. 

Rate; deposit into General Fund. 

Subchapter subject to the International Fuel Tax Agreement. 

Definitions. 

Importer's license; application contents; fee; bond; issuance; revoca- 
tion. 

Monthly report of amount of fuel sold. 

Importers to render invoices except in cases of retail sales. 

Payment of tax. 

Records subject to inspection of Assessor and Collector. 

Penalty for accepting fuel from importer without an itemized sale state- 
ment. 

Fuel exported from District of Columbia exempted from taxation. 

Penalties. [Repealed] 

Tax on fuel sold by United States agency in the District of Columbia. 

Prosecutions. 

Public hackers not affected. 

Personal property tax laws not affected. 

Mayor to issue rules. 

Procedure for determination, redetermination, assessment, or reassess- 
ment; interest penalty; liability for payment. 

Collection; liens. [Repealed] 

Refund for erroneous or illegal collection. 

Judicial review. 

Contraband; declaration; forfeiture; seizure; search; confiscation; sale. 

Rules and regulations by Mayor. 

Severability; savings clauses. 

Assessments for street paving — Generally. 

Assessments for street paving — Deposit into General Fund. 

Continuation of uncompleted projects at end of fiscal year. 

Subchapter II. International Fuel Tax Agreements. 

Reciprocal agreements. 

Registration. 

Auditing. 

Fees. 

United States Code Annotated 



Motor and aviation fuels, federal excise taxes, see 26 U.S.C.A. § 4081 et seq. 
Special fuels, federal excise taxes, see 26 U.S.C.A. § 4041 et seq. 



Subchapter I. General Provisions. 

§ 47—2301. Rate; deposit into General Fund. 

(a) The District of Columbia shall levy and collect a tax of 20 cents per 
gallon, except for the period beginning June 1, 1994, and ending September 30, 

105 



§ 47-2301 



TAXATION, LICENSING, FEES, ETC. 



1994, a tax of 22.5 cents per gallon, on motor vehicle fuels within the District of 
Columbia, sold or otherwise disposed of by an importer or by a user, or used 
for commercial purposes. 

(b) The proceeds of the taxes imposed under §§ 47-2301 through 47-2315, 
and the money collected from fees charged for the registration and titling of 
motor vehicles, including fees charged for the issuance of permits to operate 
motor vehicles, shall be deposited in the General Fund of the District of 
Columbia established under § 47-131. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 1; Aug. 17, 1937, 50 Stat. 676, ch. 690, title III, 
§ 1; June 4, 1952, 66 Stat. 100, ch. 366, § 1; May 18, 1954, 68 Stat 117, ch. 218, title 
XI, § 1101; Sept. 30, 1966, 80 Stat. 858, Pub. L. 89-610, title VIII, § 801; Dec. 15, 
1971, 85 Stat. 653, Pub. L. 92-196, title III, § 301(a); Oct. 21, 1975, D.C. Law 1-23, title 
II, § 201, 22 DCR 2096; Jan. 22, 1976, D.C. Law 1-42, § 3(a), 22 DCR 6311; Jan. 22, 
1976, D.C. Law 1-42, § 7(c), 22 DCR 6317; Mar. 4, 1981, D.C. Law 3-128, § 11(a), 28 
DCR 246; Feb. 19, 1986, D.C. Law 6-80, § 2, 32 DCR 7268; July 26, 1989, D.C. Law 
8-17, § 6(a), 36 DCR 4160; Sept 10, 1992, D.C. Law 9-145, § 108, 39 DCR 4895; June 
14, 1994, D.C. Law 10-128, § 108, 41 DCR 2096; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2301. 
1973 Ed., § 47-1901. 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 2 of Motor Vehicle Fuel Tax Act 
Amendment Temporary Act of 1985 (D.C. Law 
6-25, September 5, 1985, law notification 32 
DCR 5320). 

For temporary (225 day) amendment of sec- 
tion, see § 108 of Omnibus Budget Support 
Temporary Act of 1992 (D.C. Law 9-134, July 
23, 1992, law notification 39 DCR ). 

Legislative History of Laws 

Law 1-23, the "Revenue Act of 1975," was 
introduced in Council and assigned Bill No. 
1-47, which was referred to the Committee on 
Finance and Revenue. The Bill was adopted on 
first, amended first, and second readings, and 
reconsideration of second reading, on April 15, 
1975, June 1, 1975, June 24, 1975 and July 11, 
1975, respectively. Signed by the Mayor on 
July 23, 1975, it was assigned Act No. 1-34 and 
transmitted to both Houses of Congress for its 
review. 

Law 1-42, the "Revenue Funds Availability 
Act of 1975," was introduced in Council and 
assigned Bill No. 1-161, which was referred to 
the Committee on the Budget. The Bill was 
adopted on first and second readings on July 
29, 1975 and October 7, 1975, respectively. 
Signed by the Mayor on October 24, 1975, it 
was assigned Act No. 1-59 and transmitted to 
both Houses of Congress for its review. 



Law 3-128, the "Closing of a Portion of Pub- 
lic Alley in Square 5263; the Police Officers, 
Firefighters, and Teachers Retirement Amend- 
ments; the District of Columbia Depository Act 
of 1977 Amendment; and the District of Colum- 
bia Motor Vehicle Fuel and Sales Tax Act and 
the District of Columbia Sales Tax Act Amend- 
ments of 1980 Acts of 1980," was introduced in 
Council and assigned Bill No. 3-394, which was 
referred to the Committee on Transportation 
and Environmental Affairs. The Bill was 
adopted on first and second readings on No- 
vember 25, 1980 and December 9, 1980, respec- 
tively. Signed by the Mayor on January 7, 
1981, it was assigned Act No. 3-337 and trans- 
mitted to both Houses of Congress for its re- 
view. 

Law 6-80, the "Flat Fuel Tax Amendment Act 
of 1985," was introduced in Council and as- 
signed Bill No. 6-112, which was referred to the 
Committee on Finance and Revenue. The Bill 
was adopted on first and second readings on 
October 22, 1985 and November 5, 1985, re- 
spectively. Signed by the Mayor on November 
26, 1985, it was assigned Act No. 6-105 and 
transmitted to both Houses of Congress for its 
review. 

Law 8-17, the "Revenue Amendment Act of 
1989," was introduced in Council and assigned 
Bill No. 8-224, which was referred to the Com- 
mittee on Finance and Revenue. The Bill was 
adopted on first and second readings on May 2, 
1989 and May 16, 1989, respectively. Signed 
by the Mayor on May 26, 1989, it was assigned 
Act No. 8-34 and transmitted to both Houses of 
Congress for its review. 



106 



MOTOR FUEL TAX § 47-2302 

Law 9-145, the "Omnibus Budget Support Law 10-128, the "Omnibus Budget Support 

Act of 1992," was introduced in Council and Act of 1994," was introduced in Council and 

assigned Bill No. 9-222, which was referred to assigned Bill No. 10-575, which was referred to 

the Committee of the Whole. The Bill was ±e Committee f the Who l e . The Bill was 

adopted on hrst and second readings on May j + j r- + i j j- aai 

12, 1992, and June 2, 1992, respectively. Ap- ^° P e Q d ° n flr ^ a A nd f c ° nd 5^ dingS ° n Mai T h 

proved without the signature of the Mayor on 22 ' l f*> f nd A P nl 12 > ^ 94 ' respectively. 

June 22, 1992, it was assigned Act No. 9-225 Signed by the Mayor on April 14, 1994, it was 

and transmitted to both Houses of Congress for assigned Act No. 10-225 and transmitted to 

its review. D.C. Law 9-145 became effective on both Houses of Congress for its review. D.C. 

September 10, 1992. Law 10-128 became effective on June 14, 1994. 

Cross References 

Building restrictions and regulations, fire safety, fees from hauling permits deposited in highway 

fund, see § 6-703.01. 
Motor vehicles and traffic, biennial inspection fund, see § 50-1 102. 
National capital region transportation, revenues deposited in general fund and allocated to 

metrorail/metrobus account, see § 9-1111.15. 
Regulation of parking, budget and appropriations, use of amounts from highway fund in annual 

budget, see § 50-2608. 
Regulation of parking, fees deposited in General Fund, see § 50-2607. 
Taxation and fiscal affairs, General Fund and special accounts established, see § 47-131. 
Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504. 

Section References 

This section is referred to in §§ 47-2302, 47-2303, 47-2312, and 47-2314. 

Library References 

Key Numbers 
Taxation <3=>3680, 3714. 
Westlaw Topic No. 371. 

§ 47-2301.01. Subchapter subject to the International Fuel Tax Agree- 
ment. 

The Provisions of this subchapter shall be subject to the provisions of the 
International Fuel Tax Agreement as required by subchapter II of this chapter. 

(Sept. 18, 1998, D.C. Law 12-153, § 2(b), 45 DCR 3853.) 

Historical and Statutory Motes 

Prior Codifications which was referred to the Committee on Fi- 

1981 Ed § 47-2301 1 nance and Revenue. The Bill was adopted on 

first and second readings on April 7, 1998, and 

. . . rnr May 5, 1998, respectively. Signed by the Mayor 

Legislative History of Laws Qn May 22> ig98> {t was assigned Act No . 

Law 12-153, the "International Fuel Tax 12-370 and transmitted to both Houses of Con- 
Agreement Amendment Act of 1998/' was intro- gress for its review. D.C. Law 12-153 became 
duced in Council and assigned Bill No. 12-422, effective on September 18, 1998. 

Library References 

Key Numbers 

Taxation <^>3680. 
Westlaw Topic No. 371. 

§ 47-2302. Definitions. 

As used in §§ 47-2301 to 47-2315: 

107 



§ 47-2302 TAXATION, LICENSING, FEES, ETC. 

(1) The term "motor vehicle" means all vehicles propelled by internal- 
combustion engines, electricity, or steam, except traction engines, road 
rollers, and vehicles propelled only upon rails and tracks. 

(2) The term 'motor vehicle fuels" means gasoline, diesel fuel, and other 
volatile and flammable liquid fuels produced or compounded for the purpose 
of operating or propelling internal combustion engines. It also includes 
benzol, benzene, naphtha, kerosene, heating oils, all liquified petroleum 
gases, and all combustible gases and liquids suitable for the generation of 
power for propulsion of motor vehicles when advertised, offered for sale, sold 
for use, or used, alone, or blended or compounded with other products, for 
the purpose of operating or propelling internal combustion engines. 

(3) The term "importer" means any person who brings into, or who 
produces, refines, manufactures, or compounds, in the District of Columbia 
motor vehicle fuel to be used by him or to be sold, kept for sale, bartered, 
delivered for value, or exchanged for goods. 

(4) The term "distributor" means any person other than an importer or 
user, who purchases motor vehicle fuel for sale to another person for resale. 

(5) The term "person" includes individual, partnership, corporation, and 
association. 

(6) The term "Mayor" means the Mayor of the District of Columbia. 

(7) The term "highways" means the right-of-way of streets, avenues, and 
roads, bridges, viaducts, underpasses, drainage structures, guard rails, signs, 
signals, curbing, and dikes, fills, and retaining walls necessary to support or 
protect the highway. 

(8) The term "construction" means the supervising, inspecting, actual 
building, and all expenses incidental to the construction of a highway, 
including the acquisition of the necessary rights-of-way. 

(9) The term "reconstruction" means a widening or a rebuilding of the 
highway or any portion thereof and of sufficient width and strength to care 
adequately for traffic needs, including all expenses incidental to the recon- 
struction of a highway and the acquisition of the necessary rights-of-way. 

(10) The term "maintenance" means the constant making of needed re- 
pairs to preserve the highway. 

(11) The term "improvement" means the betterment of a highway by 
construction, reconstruction, or resurfacing. 

(12) The term "user" means anyone other than an importer or distributor 
who sells, uses, or otherwise disposes of, in the District of Columbia, motor- 
vehicle fuel upon which the tax imposed by this subchapter has not been 
paid. 

(13) The term "established place of business" means a physical structure 
owned, leased, or rented by the fleet registrant and used as his or her main 
office. The physical structure shall be designated by a street number or road 
location, be opened during normal business hours, and have located within 
it: 

(A) A telephone or telephones publicly listed in the name of the fleet 
registrant; 

108 



MOTOR FUEL TAX § 47-2302 

(B) A person or persons conducting the fleet registrant's business; and 

(C) The operational records of the fleet. 

(14) The term "fleet" means one or more apportionable vehicles. 

(15) The term "GVWR" means Gross Vehicle Weight Rating, specified by 
the manufacturer as the loaded weight of a single vehicle. 

(16) The term "International Fuel Tax Agreement" or "IFTA" means the 
interstate agreement on collecting and distributing fuel use taxes paid by 
motor carriers, developed under the auspices of the National Governors' 
Association. 

(17) The term "jurisdictional base" means the jurisdiction that an appor- 
tioned operator lists as his or her established place of business for the 
purpose of complying with the IFTA. 

(18) The term "member jurisdiction" means a jurisdiction that is a mem- 
ber of the International Fuel Tax Association. 

(19) The term "motor carrier" means an individual, partnership, or corpo- 
ration engaged in the transportation of goods or persons. 

(20) The term "owner" means any person, firm, or corporation other than 
the lienholder holding legal title to a vehicle. 

(21) The term "properly registered vehicle" means a vehicle which has 
been registered in full compliance with the laws of all jurisdictions in which 
it is intended to operate. 

(22) The term "reciprocity" means the reciprocal granting of rights and 
privileges to vehicles properly registered under the IFTA and to vehicles not 
so registered if such vehicles are subject to separate reciprocity agreements, 
arrangements, declarations, or understandings. 

(23) Repealed. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 2; Aug. 17, 1937, 50 Stat. 677, ch. 690, title III, 
§ 2; May 16, 1938, 52 Stat. 358, ch. 223, § 3; Dec. 15, 1971, 85 Stat. 653, Pub. L. 
92-196, title III, § 301(b); Mar. 4, 1981, D.C. Law 3-128, § 11(b), (c), 28 DCR 246; 
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Sept. 18, 1998, D.C. Law 
12-153, § 2(c), 45 DCR 3853; Apr. 20, 1999, D.C. Law 12-264, § 52(o), 46 DCR 2118; 
June 9, 2001, D.C. Law 13-305, § 302(d), 48 DCR 334.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 12-153, 

1981 Ed., § 47-2302. se e Historical and Statutory Notes following 

1973 Ed.! § 47-1902. § 47-2301.01. 

Law 12-264, the "Technical Amendments Act 
Effect of Amendments of 1998," was introduced in Council and as- 

D.C. Law 13-305 repealed par. (23) which signed Bill No. 12-804, which was referred to 
had read: the Committee of the Whole. The Bill was 

"(23) The term 'trip pass' means the official adopted on first and second readings on No- 
document or permit issued to a motor carrier vember 10, 1998, and December 1, 1998, re- 
fer a single interjurisdictional movement." spectively. Signed by the Mayor on January 7, 

1999, it was assigned Act No. 12-626 and trans- 
Legislative History of Laws mitted to both Houses of Congress for its re- 

For legislative history of D.C. Law 3-128, see view - DC - Law i2 ~ 264 became effective on 
Historical and Statutory Notes following April 20, 1999. 

§ 47-2301. ~ For Law 13-305, see notes under § 47-901. 

109 



§ 47-2302 TAXATION, LICENSING, FEES, ETC. 

Cross References 

Traffic regulation, rules, fees, fines and penalties, original certificate of title, certain motor vehicles 
and trailers exempt, see § 50-2201.03. 

Section References 

This section is referred to in §§ 47-2301, 47-2303, 47-2312, and 47-2314. 

§ 47—2303. Importer's license; application contents; fee; bond; issuance; 
revocation. 

(a) No person shall bring into, or produce, refine, manufacture, or com- 
pound in the District of Columbia motor vehicle fuel to be used by him or to be 
sold, bartered, delivered for value, or exchanged for goods, and no person shall 
engage in the business of importer of motor vehicle fuels in the District of 
Columbia unless such person is the holder of an unrevoked license authorizing 
him so to do issued by the Mayor. The application for such license shall 
contain (1) the name of the applicant, (2) the name under which the applicant 
intends to transact business and the name and place of business of the local 
representative, (3) the location of the applicant's place of business, (4) the date 
such business was established, and (5) any other information required under 
regulations promulgated by the Council of the District of Columbia. In case 
the applicant is a corporation, the application shall also contain the corporate 
name, place, and time of incorporation, and the names of the officers and 
directors, and, if a foreign corporation, the name of its resident general agent, 
and in case the applicant is a partnership the names and addresses of the 
several persons constituting the partnership. Such application shall be signed 
and sworn to by the owner of such business, if owned by an individual; by the 
partners, if owned by a partnership; or by the president and secretary of the 
corporation, or by its manager or resident general agent, if owned by a 
corporation. At the time of applying for such license the applicant shall pay to 
the Collector of Taxes as an annual license fee the sum of $5 and shall file with 
the Mayor of the District of Columbia a bond in the form to be prescribed by 
the Mayor, in the approximate sum of 3 times the average monthly motor fuel 
tax due from said such importer during the next preceding 12 months, or 
estimated to be so due in the next succeeding 12 months, to be executed by a 
surety company duly licensed to do business under the laws of the District of 
Columbia, payable to the District of Columbia and conditioned upon the 
prompt payment of any and all taxes and penalties, levied and imposed in 
§ 47-2301 and this section to the Collector of Taxes of the District of Columbia, 
and generally upon faithful compliance with the terms of §§ 47-2301 to 
47-2315 by such importer; provided, that in no case shall such bond be less 
than $5,000 nor more than $100,000. 

(b) Upon filing such application and bond and the payment of the fee, the 
Assessor shall issue to such applicant a license which shall authorize the 
applicant to engage in the business of importer of motor vehicle fuels for 1 year 
unless such license is sooner revoked. 

(c) If any importer fails, refuses, or neglects to file the monthly report, or to 
pay the tax within the time required by this subchapter, the Mayor shall 

110 



MOTOR FUEL TAX § 47-2303 

Mote 2 

promptly notify the importer and the bonding company by notice sent by 
registered mail or by certified mail to such importer requiring him to show 
cause why the license should not be revoked. If in the opinion of the Assessor 
the importer fails within 10 days after the mailing of such notice to show that 
failure to file the monthly report or to pay the tax as the case may be within the 
time required was due to accident or justifiable oversight, the Assessor shall 
forthwith revoke such license. Any importer whose license has been revoked 
shall not be issued another license for 12 months following the date of said 
revocation. 

(d) Before any person whose license has been revoked may obtain another 
license to engage in the business of importer of motor vehicle fuels, such person 
shall pay all delinquent taxes and penalties due hereunder remaining unpaid by 
him. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 3; Aug. 17, 1937, 50 Stat. 677, ch. 690, title III, 
§ 3; June 11, 1960, 74 Stat. 203, Pub. L. 86-507, § 1(55); Mar. 4, 1981, D.C. Law 
3-128, § 11(d), (e), 28 DCR 246; July 26, 1989, D.C. Law 8-17, § 6(b), 36 DCR 4160; 
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 
12-264, § 52(o), 46 DCR 21 18.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 12-264, 

1981 Ed., § 47-2303. see Historical and Statutory Notes following 

1973 Ed., § 47-1903. § 47-2302. 

Legislative History of Laws Miscellaneous Notes 

For legislative history of D.C. Law 3-128, see _ rr . ,, _ t1 r _ . ,. . . 

Historical and Statutory Notes following 0fflce ° f Collector ot Taxes abolished: See 

§ 47-2301 Historical and Statutory Notes following 

For legislative history of D.C. Law 8-17, see § 4/-4U1. 

Historical and Statutory Notes following Office of Assessor abolished: See Historical 

§ 47-2301 . and Statutory Notes following § 47-413. 

Cross References 
Section References 

This section is referred to in §§ 47-2301, 47-2302, 47-2312, and 47-2314. 

Library References 

Key Numbers Taxation <&=>3 6 80. 

Licenses <&=>16(9). Westlaw Topic Nos. 238, 371. 

Notes of Decisions 

In general 2 trary, unreasonable, and unnecessary. 

Validity 1 D.C.Code 1951, § 47-1903. Cities Service Oil 

Co. v. McLaughlin, D.D.C1960, 189 F.Supp. 

227, vacated 292 F.2d 759, 110 U.S.App.D.C. 

1. Validity 266. Corporations <£=> 637 

Requirement that foreign corporation apply- 
ing for license to import motor fuels into Dis- 2. In general 

trict of Columbia state on application name of Foreign corporation was not entitled to a 

its resident general agent was clearly connected license to import motor-vehicle fuel into the 

with granting of license and requirement was District of Columbia where it failed to meet the 

entirely within legislative discretion and was qualifications of the statute and police regula- 

not unconstitutional on ground that it was arbi- tion requiring an importer qualifying for a li- 

in 



§ 47-2303 TAXATION, LICENSING, FEES, ETC. 

Note 2 

cense to designate a local representative and to Under statute requiring foreign corporation 

maintain a local office or place of business applying for license to engage in district in 

within the District. 47 D.C.Code 1961, business of importer of motor fuels to state in 

§§ 1903(a), 1916. Cities Service Oil Co v To- app li ca tion the name of its resident general 

^T n r ^ ;■ A A »urt V* a § ent ' designation of resident general agent is a 
U.S.App.D.C. 145, certiorari denied 83 S.Ct. 36, to . . ^ . . , . r . 
371 US. 821, 9 L.Ed.2d 60. Licenses <&=> 20 prerequisite to engaging m business of import- 
District of Columbia Motor Fuel Tax Law in § fue * s ™ d where foreign importer, in appli- 
and police regulation required that foreign cor- catlon for license, stated that it had no general 
poration acting thereunder designate local rep- agent but gave name of limited agent, Coramis- 
resentative, but did not require designation of sioners properly declined to grant license, 
resident general agent by corporation which D.C.Code 1951, § 47-1903. Cities Service Oil 
maintained no such agent. D.C.Code 1951, Co. v. McLaughlin, D.D.C1960, 189 F.Supp. 
§§ 47-1903, 47-1916. Cities Service Oil Co. v. 2 27, vacated 292 F.2d 759, 110 U.S.App.D.C. 
McLaughlin CA-D.C.1961, 292 R2d 759, 110 266 Corporations <*> 648 
U.S.App.D.C. 266. Corporations ^ 648 K 

§ 47-2304. Monthly report of amount of fuel sold. 

Each importer engaged in the District of Columbia in the sale or other 
disposition or use of motor vehicle fuel shall render to the Assessor of the 
District of Columbia, on or before the 25th day of each calendar month, on 
forms prescribed, prepared, and furnished by the said Assessor, a sworn report 
of the total number of gallons of motor vehicle fuel within the District of 
Columbia sold or otherwise disposed of by such importer or used by him in a 
motor vehicle operated for hire or for commercial purposes, and of the number 
of gallons of such fuel so sold or otherwise disposed of for exportation from and 
resale without the District of Columbia, during the preceding calendar month. 
Such report shall be sworn to by one of the principal officers in case of a 
domestic corporation, by the resident general agent, or attorney in fact, or by a 
chief accountant or officer in case of a foreign corporation, or by the managing 
agent or owner in case of a partnership or association. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 4; Dec. 26, 1941, 55 Stat. 871, ch. 635, § 2; 
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Miscellaneous Notes 

1981 Ed. ; § 47-2304. Office of Assessor abolished: See Historical 

1973 Ed., § 47-1904. and Statutory Notes following § 47-413. 

Cross References 
Section References 

This section is referred to in §§ 47-2301, 47-2302, 47-2303, 47-2312, and 47-2314. 

Library References 

Key Numbers 

Taxation <S^3680, 3688. 
Westlavv Topic No. 371. 

§ 47-2305. Importers to render invoices except in cases of retail sales. 

Invoices shall be rendered by importers and distributors to all purchasers 
from them of motor vehicle fuel within the District of Columbia except in case 
of retail sales. Said invoices shall contain a statement, printed thereon in a 

112 



MOTOR FUEL TAX § 47-2306 

conspicuous place, that the liability to the District of Columbia for the tax 
herein imposed has been assumed by a licensed importer named in said 
statement and that the importer has paid the tax or will pay it on or before the 
25th day of the calendar month next succeeding the purchase. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 5; Aug. 17, 1937, 50 Stat. 678, ch. 690, title III, 
§ 4; Dec. 26, 1941, 55 Stat. 871, ch. 635, § 2; enacted, Apr. 9, 1997, D.C. Law 11-254, 
§ 2, 44DCR1575.) 

Historical and Statutory Notes 

Prior Codifications 

1981 Ed., § 47-2305. 
1973 Ed., § 47-1905. 

Cross References 
Section References 

This section is referred to in §§ 47-2301, 47-2302, 47-2303, 47-2308, 47-2312, and 47-2314. 

Library References 

Key Numbers 
Taxation «^3680. 
Westlaw Topic No. 371. 

§ 47-2306. Payment of tax. 

(a) The tax in respect to motor vehicle fuel so sold or otherwise disposed of 
or used in any calendar month shall be paid by the importer on or before the 
25th day of the next succeeding calendar month to the Collector of Taxes of the 
District of Columbia, who shall issue a receipt to the importer therefor. 

(b) In the event a user obtains, sells, uses, or otherwise disposes of motor 
vehicle fuel in the District of Columbia upon which the tax imposed by this 
subchapter has not been paid, he shall be liable for the tax, penalties, and 
interest on such motor vehicle fuel as provided for in this subchapter. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 6; Dec. 26, 1941, 55 Stat. 871, ch. 635, § 2; 
Mar. 4, 1981, D.C. Law 3-128, § 11(f), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-264, § 52(o), 46 DCR 2118.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 12-264, 

1981 Ed. ,§ 47-2306. see Historical and Statutory Notes following 

1973 Ed., § 47-1906. § 47-2302. 

Legislative History of Laws Miscellaneous Notes 

For legislative history of D.C. Law 3-128, see Office of Collector of Taxes abolished: See 

Historical and Statutory Notes following Historical and Statutory Notes following 

§ 47-2301. § 47-401. 

Cross References 
Section References 

This section is referred to in §§ 47-2301, 47-2302, 47-2303, 47-2312, and 47-2314. 

113 



§ 47-2306 TAXATION, LICENSING, FEES, ETC. 

Library References 

Key Numbers 
Taxation €=>3 697, 3706. 
Westlaw Topic No. 371. 

§ 47— 2307, Records subject to inspection of Assessor and Collector. 

The records of all purchases, receipts, sales, other dispositions, and uses of 
motor vehicle fuel of every importer, distributor, user, or dealer shall, at all 
times during the business hours of the day, be subject to inspection by the 
Assessor and the Collector of Taxes of the District of Columbia, or by their duly 
authorized agents or by any other agent duly authorized by the Mayor to make 
such inspection. 

(Apr. 23, 1924, 43 Stat 106, ch. 131, § 7; Aug. 17, 1937, 50 Stat. 678, ch. 690, title III, 
§ 5; Mar. 4, 1981, D.C. Law 3-128, § 11(g), 28 DCR 246; enacted, Apr. 9, 1997, D.C. 
Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Miscellaneous Notes 

1981 Ed., § 47-2307. Office of Assessor abolished: See Historical 

1973 Ed., § 47-1907. an d Statutory Notes following § 47-413. 

Legislative History of Laws Office of Collector of Taxes abolished: See 

For legislative history of D.C. Law 3-128, see Historical and Statutory Notes following 

Historical and Statutory Notes following § 47-401. 

§ 47-2301. 

Cross References 
Section References 

This section is referred to in §§ 47-2301, 47-2302, 47-2303, 47-2312, and 47-2314. 

Library References 

Key Numbers 
Taxation 0^3688. 
Westlaw Topic No. 371. 

§ 47—2308. Penalty for accepting fuel from importer without an itemized 
sale statement. 

It shall be unlawful for any person to accept or receive from any importer or 
distributor, except in cases of retail sales, any motor vehicle fuel unless the 
statement provided for in § 47-2305 appears upon the invoice for the fuel. If 
any such motor vehicle fuel is received and accepted by any person upon the 
invoice of which said statement does not appear, such person shall pay to the 
Collector of Taxes the tax herein imposed. 

(Apr. 23, 1924, 43 Stat 106, ch. 131, § 8; Aug. 17, 1937, 50 Stat. 679, ch. 690, title III, 
§ 6; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 



114 



MOTOR FUEL TAX §47-2310 

Repealed 

Historical and Statutory Notes 

Prior Codifications Miscellaneous Notes 

1981 Ed., § 47-2308. Office of Collector of Taxes abolished: See 

m-7Ti-j'c An mnn Historical and Statutory Notes following 

1973 Ed., § 47-1908. § 47-401. 

Cross References 
Section References 

This section is referred to in §§ 47-2301, 47-2302, 47-2303, 47-2312, and 47-2314. 

Library References 

Key Numbers 

Taxation <3=>371 2. 
Westlaw Topic No. 371. 

§ 47—2309. Fuel exported from District of Columbia exempted from taxa- 
tion. 

No tax on motor vehicle fuels exported or sold for exportation from the 
District of Columbia to any other jurisdiction or nation shall be imposed. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 9; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 
44DCR1575.) 

Historical and Statutory Notes 

Prior Codifications 

1981 Ed., § 47-2309. 
1973 Ed., § 47-1909. 

Cross References 
Section References 

This section is referred to in §§ 47-2301, 47-2302, 47-2303, 47-2312, and 47-2314. 

Library References 

Key Numbers 
Taxation @=>3 6 80. 
Westlaw Topic No. 371. 

United States Code Annotated 

Taxes on motor fuel sold on military or other reservations, see 4 U.S.C.A. § 104. 

§ 47-2310. Penalties. [Repealed] 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 11; Aug. 17, 1937, 50 Stat. 679, ch. 690, title III, 
§ 7; Mar. 4, 1981, D.C. Law 3-128, § 11(h), 28 DCR 246; enacted, Apr. 9, 1997, D.C. 
Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-264, § 52(o), 46 DCR 21 18; 
June 9, 2001, D.C. Law 13-305, § 406(nn)(2), 48 DCR 334.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2310. For legislative history of D.C. Law 3-128, see 

irt __ t-, t ' c „_ 1rt11 Historical and Statutory Notes following 

1973 Ed., § 47-1911. § 47-2301. 

115 



§47-2310 TAXATION, LICENSING, FEES, ETC. 

Repealed 

For legislative history of D.C. Law 12-264, (bb), (dd), (ee), (hh) through (kk), (mm) through 

see Historical and Statutory Notes following (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 

§ 47-2302. anc j (fff) shall apply for all tax years or taxable 

For Law 13-305, see notes under § 47-901. periods beginning after December 31, 2000." 

Miscellaneous Notes 

Section 410(d) of D.C. Law 13-305 provides: 
"Section 406(a), (c), (j), (m), (p), (q), (s), (w), 

§ 47-2311. Tax on fuel sold by United States agency in the District of 
Columbia. 

When under authority of law gasoline or other motor vehicle fuel is sold by 
an agency of the United States within the District of Columbia, for use in 
privately-owned vehicles, such agency of the United States shall, by agreement 
with the Mayor of the District of Columbia, arrange for the collection of the tax 
herein authorized to be imposed, and for accounting to the Collector of Taxes of 
the District of Columbia for the proceeds of such tax collections. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 14; June 4, 1952, 66 Stat. 100, ch. 366, § 2; 
May 18, 1954, 68 Stat. 117, ch. 218, title XI, § 1102; Sept. 30, 1966, 80 Stat. 858, Pub. 
L. 89-610, title VII, § 802; Dec. 15, 1971, 85 Stat. 653, Pub. L. 92-196, title III, 
§ 301(d); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Miscellaneous Notes 

1981 Ed., § 47-2311. Office of Collector of Taxes abolished: See 

in „ OT .j'c ._ iril . Historical and Statutory Notes following 

1973 Ed., § 47-1912. § 47-401. 

Cross References 
Section References 

This section is referred to in §§ 47-2301, 47-2302, 47-2303, 47-2312, and 47-2314. 

Library References 

Key Numbers 
Taxation <^>3680, 3705. 
Westlaw Topic No. 371. 

§ 47-2312. Prosecutions. 

All prosecutions for violations of the provisions of §§ 47-2301 to 47-2315 or 
regulations prescribed thereunder may be in the Superior Court of the District 
of Columbia, upon information filed by the Attorney General for the District of 
Columbia or any of his assistants; and all suits for the collection of any tax or 
penalty under §§ 47-2301 to 47-2315 or such regulations shall be instituted by 
the Attorney General for the District of Columbia or any of his assistants. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 15; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; July 
8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title 
I, § 155(a); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, 
D.C. Law 15-354, § 73(h), 52 DCR 2638.) 

116 



MOTOR FUEL TAX § 47-2314 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2312. For Law 15-354, see notes following 

1973 Ed., § 47-1913. § 47-340.03. 

Effect of Amendments 

D.C. Law 15-354 substituted "Attorney Gen- 
eral for the District of Columbia" for "Corpora- 
tion Counsel". 

Cross References 
Section References 

This section is referred to in §§ 47-2301, 47-2302, 47-2303, and 47-2314. 

Library References 

Key Numbers 

Taxation ^3712. 
Westlaw Topic No. 371. 

§ 47-2313. Public hackers not affected. 

Nothing in this subchapter shall be construed in any wise to affect the 
provisions of §§ 47-2829 to 47-2831. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 16; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 
44 DCR 1575; Apr. 20, 1999, D.C. Law 12-264, § 52(o), 46 DCR2118.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed. § 47-2313. F° r legislative history of D.C. Law 12-264, 

,' K _ 10 see Historical and Statutory Notes following 

1973 bd., § 4/-1914. § 47 _ 2 302. 

Cross References 
Section References 

This section is referred to in §§ 47-2301, 47-2302, 47-2303, 47-2312, and 47-2314. 

Library References 
Key Numbers 
Taxation <3^3680. 
Westlaw Topic No. 371. 

§ 47— 23 14, Personal property tax laws not affected. 

Nothing in §§ 47-2301 to 47-2315 shall be construed as affecting the 
application to motor vehicles of the personal property tax in force on May 3, 
1924, which personal property tax shall continue to be levied, assessed, and 
collected on motor vehicles. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 17; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 
44 DCR 1575.) 

117 



§47-2314 TAXATION, LICENSING, FEES, ETC. 

Historical and Statutory Notes 

Prior Codifications 

1981 Ed., § 47-2314. 
1973 Ed., § 47-1915. 

Cross References 
Section References 

This section is referred to in §§ 47-2301, 47-2302, 47-2303, and 47-2312. 

Library References 

Key Numbers 

Taxation <^3680. 
Westlaw Topic No. 371. 

§ 47-2315. Mayor to issue rules. 

The Mayor shall, pursuant to subchapter I of Chapter 5 of Title 2, issue rules 
to implement the provisions of this subchapter. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 18; July 26, 1989, D.C. Law 8-17, § 6(c), 36 
DCR 4160; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, 
D.C. Law 12-264, § 52(o), 46 DCR 21 18.) 

Historical and Statutory Motes 

Prior Codifications For legislative history of D.C. Law 12-264, 

1981 Ed., § 47-2315. see Historical and Statutory Notes following 

1973 Ed., § 47-1916. § 47-2302. 

Legislative History of Laws 

For legislative history of D.C. Law 8-17, see 
Historical and Statutory Notes following 
§ 47-2301. 

Cross References 

Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-5.04. 

Section References 

This section is referred to in §§ 47-2301, 47-2302, 47-2303, 47-2312, and 47-2314. 

Library References 

Key Numbers 

Taxation ©=3680. 
Westlaw Topic No. 371 . 

§ 47-2316. Procedure for determination, redetermination, assessment, or 
reassessment; interest penalty; liability for payment. 

If a report required by this subchapter is not filed, or if the report when filed 
is incorrect or insufficient, or if the tax as imposed by this subchapter has been 
determined to be due from a licensee or another person, the amount of tax due 
shall be determined by the Mayor from information as may be obtainable. 
Notice of the determination shall be given to the licensee or other person 
required to file a report or pay the tax. Assessments of any deficiencies in the 

118 



MOTOR FUEL TAX 



§47-2316 



tax due under this chapter, or any interest and penalties thereon, shall be 
governed by § 47-4312. 

(Apr. 23, 1924, 43 Stat 106, ch. 131, § 19, as added Mar. 4, 1981, D.C. Law 3-128, 
§ ll(i), 28 DCR 246; Feb. 28, 1987, D.C. Law 6-209, § 401, 34 DCR 689; enacted, Apr. 
9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-264, § 52(o), 
46 DCR 2118; June 9, 2001, D.C. Law 13-305, § 406(oo), 48 DCR 334; Dec. 7, 2004, 
D.C. Law 15-217, § 4(d), 51 DCR 9126.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2316. 

Effect of Amendments 

D.C. Law 13-305 rewrote the section which 
had read: 

"(a) The Mayor shall determine, redetermine, 
assess, or reassess any tax imposed under this 
subchapter as follows: 

"(1) In the case of a fraudulent monthly re- 
port or failure to file a monthly report, the tax 
may be assessed at any time; 

"(2) If the tax as imposed by this subchapter 
is determined to be due from any person other 
than a licensee under this subchapter, such tax 
may be assessed at any time; 

"(3) In the case of an incorrect report, the tax 
shall be assessed or reassessed within 5 years 
after the filing of such report; or 

"(4) If a report required by this subchapter is 
not filed, or if the report when filed is incorrect 
or insufficient, or if the tax as imposed by this 
subchapter has been determined to be due from 
a licensee or any other person, the amount of 
tax due shall be determined by the Mayor from 
such information as may be obtainable. Notice 
of such determination shall be given to the 
licensee or to any person required to file a 
report and/or pay the tax. Such determination 
shall finally and irrevocably fix the tax unless 
the person against whom the tax is assessed, 
within 30 days after the giving of such determi- 
nation, shall apply to the Mayor for a hearing, 
or unless the Mayor of his own motion shall 
redetermine the same. After such hearing or 
redetermination the Mayor shall give notice of 
his final determination to the person against 
whom the tax is assessed. 

"(b) If motor vehicle fuel taxes are not paid 
or filed within the time prescribed, penalties 
and interest shall be added to the tax in accor- 
dance with §§ 47-453 through 47-458. 

"(c) The tax imposed by this subchapter and 
interest and penalties thereon shall become, 
from the time due and payable, a personal debt 
of the person liable to pay the same to the 
District of Columbia. For the purposes of this 
subsection, the term 'person' also includes any 
officer of a corporation, and any employee of a 
corporation responsible for the payment of the 
tax; any member of a partnership or associa- 



tion, and any employee of a partnership or 
association responsible for the payment of the 
tax." 

D.C. Law 15-217 rewrote the section which 
had read as follows: 

"If a report required by this subchapter is not 
filed, or if the report when filed is incorrect or 
insufficient, or if the tax as imposed by this 
subchapter has been determined to be due from 
a licensee or another person, the amount of tax 
due shall be determined by the Mayor from 
information as may be obtainable. Notice of the 
determination shall be given to the licensee or 
other person required to file a report or pay the 
tax. The determination shall finally fix the tax 
unless: (1) the person against whom the tax is 
assessed, within 30 days after the giving of the 
determination, shall apply to the Mayor for a 
hearing; or (2) the Mayor shall redetermine the 
same. After such hearing or redetermination, 
the Mayor shall give notice of the final determi- 
nation to the person against whom the tax is 
assessed." 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 3(d) of Office of Administrative Hear- 
ings Establishment Emergency Amendment Act 
of 2004 (D.C. Act 15-513, August 2, 2004, 51 
DCR 8976). 

For temporary (90 day) amendment of sec- 
tion, see § 3(d) of Office of Administrative Hear- 
ings Establishment Congressional Review 
Emergency Amendment Act of 2004 (D.C. Act 
15-553, October 26, 2004, 51 DCR 10359). 

Legislative History of Laws 

For legislative history of D.C. Law 3-128, see 
Historical and Statutory Notes following 
§ 47-2301. 

For legislative history of D.C. Law 6-209, see 
Historical and Statutory Notes following 
§ 47-451. 

For legislative history of D.C. Law 12-264, 
see Historical and Statutory Notes following 
§ 47-2302. 

For Law 13-305, see notes under § 47-901. 

For Law 15-217, see notes following 
§ 47-1528. 

Effective Dates 

Section 601(b) of D.C. Law 6-209 provided 
that title III and sections 401, 402, 404, 405 and 



119 



§47-2316 TAXATION, LICENSING, FEES, ETC. 

406 of the act shall take effect on October 1, (bb), (dd), (ee), (hh) through (kk), (mm) through 

1987. (oo), (qq) through (mi), (yy), (zz), (bbb), (ddd), 

.-. ii . T , and (fff) shall apply for all tax years or taxable 

Miscellaneous Notes . V, \ ■ f+ ^ u ? i ^nnr\ >> 

o *• yim/j\ rnp T ,, me -j periods beginning after December 31, 2000. 

Section 410(d) of D.C. Law 13-305 provides: f & & 

"Section 406(a), (c), (j), (m), (p), (q), (s), (w), 

Cross References 
Section References 

This section is referred to in § 47-23 19. 

Library References 

Key Numbers 
Taxation ©=3680, 3686, 3697. 
Westlaw Topic No. 371. 

United States Supreme Court 

Fuel tax, Preemption by federal law, see White 

Imposition of gasoline sales tax, inclusion Mountain Apache Tribe v. Bracker, 

of federal excise tax, see Gurley v. Rho- U.S.Ariz.1980, 100 S.Ct. 2578, 448 U.S. 

den, U.S.Miss.1975, 95 S.Ct. 1605, 421 136, 65 L.Ed.2d 665. 

U.S. 200, 44 L.Ed.2d 110, Taxation, application of motor fuels tax to 

Preemption, power of states to impose fuels sold by Indian tribe, see Okla- 

sales tax on aviation fuel, see Wardair homa Tax Com'n v. Chickasaw Nation, 

Canada, Inc. v. Florida Dept. of Reve- U.S.Okla.1995, 115 S.Ct 2214, 515 

nue, U.S.Fla.1986, 106 S.Ct. 2369, 477 U.S. 450, 132 L.Ed.2d 400, on remand 

U.S. 1, 91 L.Ed.2d 1. 64 F.3d 577. 

§ 47-2317. Collection; liens. [Repealed] 

(Apr. 23, 1924, 43 Stat 106, ch. 131, § 20, as added Mar. 4, 1981, D.C. Law 3-128, 
§ ll(i), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 
20, 1999, D.C. Law 12-264, § 52(o), 46 DCR 2118; June 9, 2001, D.C. Law 13-305, 
§ 406(pp)(2), 48 DCR 334.) 

Historical and Statutory Notes 
Prior Codifications For Law 13-305, see notes under § 47-901 . 



1981 Ed., § 47-2317. 



Miscellaneous Notes 



Legislative History of Laws 

For legislative history of D.C. Law 3-128, see Section 410(e) of D.C. Law 13-305 provides: 

Historical and Statutory Notes following "Section 406(b), (d), (f), (1), (n), (o), (r), (v), (x) 

§ 47-2301. through (aa), (cc), (ff), (gg), (11), (pp), (w), (ww), 

For legislative history of D.C. Law 12-264, (aaa), (ccc), (eee), and (ggg) shall apply as of 

see Historical and Statutory Notes following January 1, 2001." 
§ 47-2302. 

§ 47-23 18. Refund for erroneous or illegal collection. 

Where any tax has been erroneously or illegally collected by the District, the 
tax shall be refunded if application under oath is filed with the Mayor for such 
refund within 3 years from the payment thereof. Such application must be 
made by the person upon whom such tax was imposed and who has actually 
paid the tax. Application for a refund as herein provided shall be deemed an 
application for a revision of tax, penalty, and/or interest complained of and the 
Mayor may receive evidence with respect thereto. After making his determina- 

120 



MOTOR FUEL TAX § 47-2320 

tion of whether any refund shall be made, the Mayor shall give notice thereof to 
the applicant. 

(Apr. 23, 1924, 43 Stat 106, ch. 131, § 21, as added Mar. 4, 1981, D.C. Law 3-128, 
§ ll(i), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2318. F° r legislative history of D.C. Law 3-128, see 

Historical and Statutory Notes following 
§ 47-2301. 



Library References 



Key Numbers 
Taxation <®=>3701, 3702. 
Westlaw Topic No. 371. 



§ 4 7-23 1 9 . Judicial review. 

Any person aggrieved by a final determination of tax or by a denial of a claim 
for refund, other than a refund of tax finally determined in § 47-2316, may 
within 6 months from the date of assessment of the deficiency, or from the date 
of the denial of a claim for refund, appeal to the Superior Court of the District 
of Columbia in the same manner and to the same extent as set forth in 
§§ 47-3303 and 47-3304 as amended. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 22, as added Mar. 4, 1981, D.C. Law 3-128, 
§ ll(i), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2319. F° r legislative history of D.C. Law 3-128, see 

Historical and Statutory Notes following 
§ 47-2301. 

Library References 

Key Numbers 

Taxation <^3695. 
Westlaw Topic No. 371. 

§ 47—2320. Contraband; declaration; forfeiture; seizure; search; confis- 
cation; sale. 

(a) All motor vehicle fuels found in any place in the District of Columbia at 
such time and under such circumstances that the taxes levied and imposed by 
this subchapter should have been collected and paid, and on which such taxes 
have not been paid as required by this subchapter, shall be declared contraband 
goods and be forfeited to the District of Columbia. The Mayor may seize any 
such motor vehicle fuels wherever they are found. 

(b) In any case where the Mayor has knowledge or reason to suspect that any 
vehicle is carrying motor vehicle fuel in violation of any provisions of this 
subchapter, the Mayor is authorized to stop such vehicle and to inspect the 
same for contraband motor vehicle fuel. If such vehicle is carrying motor 

121 



§ 47-2320 TAXATION, LICENSING, FEES, ETC. 

vehicle fuel in violation of any provision of this subchapter, the motor vehicle 
fuel and the vehicle shall be confiscated. 

(c) The Mayor shall not in any way be held responsible in any court for the 
seizure or the confiscation of any motor vehicle fuel or vehicles which are 
seized or confiscated under the provisions of this subchapter. Any motor 
vehicle fuel or vehicles so seized shall be sold in the same manner as personal 
property seized for the payment of District of Columbia taxes, and the proceeds 
of such sales shall be deposited to the credit of the District of Columbia. 
Notwithstanding the provisions of this section, if the Mayor believes that any 
failure to comply with the provisions of this subchapter is excusable, the Mayor 
may, in his discretion, return to the owner or owners thereof any motor vehicle 
fuel or vehicles seized under the provisions of this section. 

(Apr. 23, 1924, 43 Stat. 106, ch. 131, § 23, as added Mar. 4, 1981, D.C. Law 3-128, 
§ ll(i), 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 
20, 1999, D.C. Law 12-264, § 52(o), 46 DCR 2118.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 12-264, 

1981 Ed., § 47-2320. see Historical and Statutory Notes following 

T • i *■ «• , n § 47-2302. 

Legislative History or Laws 

For legislative history of D.C. Law 3-128, see 

Historical and Statutorv Notes following 

§ 47-2301. 

Cross References 

Metropolitan police, Property Clerk, return of property to owner, property disposition, see 
§ 5-119.06. 



Library References 



Key Numbers 
Taxation <5=^371 1. 
Westlaw Topic No. 371. 



Notes of Decisions 



Construction and application 1 ture statutes with care, strictly construing their 
provisions. District of Columbia v. Real Prop- 

1. Construction and application ert y K"™ 11 as 313 M Street ' 1993 ' 633 A2d 

Forfeiture is penal in nature and may be 820 ' Forfeitures ©= 1 ; Forfeitures <5= 2 
harsh remedy; accordingly, courts apply forfei- 

§ 47-232 1 . Rules and regulations by Mayor. 

The Mayor may issue rules and regulations not inconsistent with the provi- 
sions of § 47-2005 or this subchapter or both, in order to properly administer 
the provisions of § 47-2005 or this subchapter, or both. 

(Mar. 4, 1981, D.C. Law 3-128, § 13, 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-264, § 52(o), 46 DCR 2118.) 

122 



MOTOR FUEL TAX § 47-2322 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 12-264, 

1981 Ed. , § 47-2321. see Historical and Statutory Notes following 

i • i ♦■ tj- * * i § 47-2302. 

Legislative History ot Laws 

For legislative history of D.C. Law 3-128, see 

Historical and Statutory Notes following 

§ 47-2301. 

Library References 
Key Numbers 
Taxation @=>3 680. 
Westlaw Topic No. 371. 

§ 47-2322. Severability; savings clauses. 

(a) If any provision of § 47-2005 or this subchapter, or both, including any 
amendment made by § 47-2005 or this subchapter, or both, or the application 
thereof to any person or circumstance, is held invalid, the remainder of the 
provisions of § 47-2005 or this subchapter, or both, including the remaining 
amendments thereof, and the application of such provision to other persons or 
circumstances shall not be affected thereby. 

(b) The repeal or amendment by § 47-2005 or this subchapter, or both, or 
any provision of law shall not affect any act done or any right accrued or 
accruing under such provision of law before March 4, 1981, or both, or any suit 
or proceeding had or commenced before March 4, 1981, or both, but all such 
rights and liabilities under this subchapter and § 47-2005 shall continue, and 
may be enforced in the same manner and the same extent, as if such repeal or 
amendment had not been made. 

(c) All offenses committed, and all penalties incurred, prior to March 4, 
1981, or both, under any provision of law repealed or amended, may be 
prosecuted and punished in the same manner and with the same effect as if 
§ 47-2005 and this subchapter, or both, had not been enacted. 

(Mar. 4, 1981, D.C. Law 3-128, § 14, 28 DCR 246; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-264, § 52(o), 46 DCR 2118.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 12-264, 

1981 Ed., § 47-2322. see Historical and Statutory Notes following 

T • i *• «• * * t § 47-2302. 

Legislative History oi Laws 

For legislative history of D.C. Law 3-128, see 

Historical and Statutory Notes following 

§ 47-2301. 



Key Numbers 
Taxation <^>3680. 
Westlaw Topic No. 371. 



Library References 



123 



§ 47-2323 TAXATION, LICENSING, FEES, ETC. 

§ 47-2323. Assessments for street paving — Generally. 

Assessments in accordance with existing law shall be made for paving and 
repaving roadways, where such roadways are paved or repaved, with funds 
derived from the collection of the tax on motor vehicle fuels. 

(Mar. 3, 1926, 44 Stat 167, ch. 44, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 
DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2323. 
1973 Ed., § 47-1917. 



Key Numbers 
Taxation ©^3714. 
Westlaw Topic No. 371. 



Historical and Statutory Notes 



Library References 



§ 47-2324. Assessments for street paving— Deposit into General Fund. 

All moneys derived from assessments for paving and repaving roadways 
under provisions of existing law shall be paid into the General Fund of the 
District of Columbia as established by § 47-131. 

(June 7, 1924, 43 Stat. 550, ch. 302; Jan. 22, 1976, D.C. Law 1-42, § 3(b), 22 DCR 
6311; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2324. F° r legislative history of D.C. Law 1-42, see 

ir.-TT./c „-, 1rt1 „ Historical and Statutory Notes following 

1973 Ed., § 47-1918. § 47 _230l. 



Library References 



Key Numbers 
Taxation ©^3714. 
Westlaw Topic No. 371. 



§ 47—2325. Continuation of uncompleted projects at end of fiscal year. 

Any projects or portions of projects chargeable to the Gasoline Tax Road and 
Street Improvement Fund during the fiscal year 1925 and subsequent fiscal 
years and uncompleted at the close of those years shall be a continuing charge 
upon the Fund until completed and shall, except insofar as conditions beyond 
the control of the Mayor prevent, be given priority over projects subsequently 
made a charge upon such Fund. 

(Mar. 3, 1925, 43 Stat. 1226, ch. 477; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 
DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications 

1981 Ed., § 47-2325. 
1973 Ed., § 47-1919. 

124 



MOTOR FUEL TAX § 47-2352 

Library References 

Key Numbers 

Taxation <3=>3 7 14. 
Westlaw Topic No. 371. 

Subchapter II. International Fuel Tax Agreements. 

§ 47—2351. Reciprocal agreements. 

(a) The Mayor is authorized to enter into reciprocal agreements on behalf of 
the District with the duly authorized representatives of any jurisdiction of the 
United States or of a foreign country to satisfy the requirements of the IFTA. 
The Mayor is expressly authorized to enter into the IFTA and become a member 
of the International Fuel Tax Association, Inc., or such other organization that 
may, from time to time, be created to implement the reporting requirements of 
the IFTA. 

(b) The IFTA and any other agreements associated with the IFTA that are 
entered into by the Mayor shall take precedence over any District law or 
regulation that may be in conflict with such agreements. 

(c) The District, as a member jurisdiction to the IFTA, shall provide reciproc- 
ity to motor vehicle carriers that are engaged in interjurisdictional movement 
and intrajurisdictional movement, and are properly registered with another 
member jurisdiction. 

(Sept. 18, 1998, D.C. Law 12-153, § 2(d), 45 DCR 3853.) 

Historical and Statutory Notes 

Prior Codifications Miscellaneous Motes 

1981 Ed., § 47-2351. Withdrawal from Compact on Taxation of 

Legislative History of Laws Motor Fuels Consumed by Interstate Buses: 

Law 12-153, the "International Fuel Tax Section 3 of DC. Law 12-153 provides that the 

Agreement Amendment Act of 1998," was intro- District of Columbia withdraws from parti c- 

duced in Council and assigned Bill No. 12-422, ipation in the Compact on Taxation of Motor 

which was referred to the Committee on Fi- Fuels Consumed by Interstate Buses, approved 

nance and Revenue. The Bill was adopted on April 14, 1965 (P.L. 89-11; 79 Stat. 58). 
first and second readings on April 7, 1998, and 

May 5, 1998, respectively. Signed by the Mayor Complementary Legislation: 

on May 22, 1998, it was assigned Act No. nr nr nff . . , n A onm ^ A 

12-370 and transmitted to both Houses of Con- D '£:~? «i I c, 

gress for its review. D.C. Law 12-153 became §9 47-2351 to 47-2354. 

effective on September 18, 1998. Neb.— R.R.S. 1943, §§ 66-1401 to 66-1415. 

Library References 

Key Numbers 

Taxation <3=>3680. 
Westlaw Topic No. 371. 

§ 47-2352. Registration. 

(a) The Mayor shall implement a program for a uniform system of licensing 
and payment of fuel taxes by interjurisdictional motor carriers fleets consistent 
with the IFTA. 

125 



§ 47-2352 TAXATION, LICENSING, FEES, ETC. 

(b) Repealed. 

(c)(1) Commercial vehicles exhibiting the following characteristics shall de- 
clare a jurisdictional base and obtain the apportioned credentials issued under 
the terms of the IFTA: 

(A) Vehicles with 2 axles and GVWR of more than 26,000 pounds; 

(B) Vehicles with 3 or more axles regardless of weight; or 

(C) When used in combination, the weight of the combination exceeds 
26,000 pounds. 

(d) Any vehicle required or eligible to obtain registration under the IFTA that 
lists the District as the established place of business must declare the District of 
Columbia as its jurisdictional base pursuant to the IFTA. 

(e) Repealed. 

(Sept. 18, 1998, D.C. Law 12-153, § 2(d), 45 DCR 3853; June 9, 2001, D.C. Law 13-305, 
§ 302(e), 48 DCR 334.) 

Historical and Statutory Notes 

Prior Codifications shall acquire a trip pass prior to entering the 

1981 Ed., § 47-2352. District." 

Prior to amendment, subsec. (c) read: 
Effect of Amendments "( c ) Vehicles exhibiting the following charac- 

D.C. Law 13-305 repealed subsec. (b), re- teristics shall declare a jurisdictional base and 

wrote subsec. (c), and repealed subsec. (e). obtain the apportioned credentials issued under 

Prior to repeal, subsecs. (b) and (e) read: the terms of the IFTA: 

"(b) All commercial vehicles with a GVWR of "(1) Vehicles with two axles and a GVWR of 
over 10,000 pounds and engaged in the interju- 26,000 pounds or more; or 
risdictional transport of goods or passengers "(2) Vehicles with three or more axles." 
shall be eligible for uniform licensing and pay- 
ment of fuel taxes . ' ' Legislative History of Laws 

"(e) Vehicles qualifying for registration for For legislative history of D.C. Law 12-153, 

the IFTA under subsection (b) of this section, see Historical and Statutory Notes following 

but not apportioned or covered by reciprocity, § 47-2351. 
and engaged in interjurisdictional movement, For Law 13-305, see notes under § 47-901. 

Cross References 

Traffic regulation, rules, fees, fines and penalties, original certificate of title, certain motor vehicles 
and trailers exempt, see § 50-2201.03. 

Library References 

Key Numbers 

Taxation ©^3680. 
Westlaw Topic No. 371. 

§ 47-2353. Auditing. 

The Mayor shall adopt audit procedures consistent with the IFTA to review 
the uniform mileage schedules and fleet records of apportioned operators that 
declare the District their jurisdictional base. The audit procedures shall 
involve at least 15% of the IFTA apportioned vehicles whose operators declare 
the District as their jurisdictional base over a 5-year period. 
(Sept. 18, 1998, D.C. Law 12-153, § 2(d), 45 DCR 3853.) 

126 



MOTOR FUEL TAX 



§ 47-2354 



Prior Codifications 

1981 Ed., § 47-2353. 



Key Numbers 
Taxation <3^3680, 3686. 
Westlaw Topic No. 371. 



Historical and Statutory Notes 

Legislative History of Laws 

For legislative history of D.C. Law 12-153, 
see Historical and Statutory Notes following 
§ 47-2351. 

Library References 



§ 47-2354. Fees. 

The Mayor shall establish a registration fee schedule for commercial vehicles 
to carry out the purpose of this subchapter. The money generated from the 
fees shall be placed in a designated account and used to offset the cost of 
implementing the provisions of this subchapter. 

(Sept. 18, 1998, D.C. Law 12-153, § 2(d), 45 DCR 3853.) 



Prior Codifications 

1981 Ed., § 47-2354. 



Key Numbers 
Taxation <S^3680. 
Westlaw Topic No. 371. 



Historical and Statutory Notes 

Legislative History of Laws 

For legislative history of D.C. Law 12-153, 
see Historical and Statutory Notes following 
§ 47-2351. 

Library References 



127 



Chapter 24 
Cigarette Tax. 

Section 

47-2401. Definitions. 

47-2402. Imposition; payment. 

47-2403. Exemptions. 

47-2404. Licenses. 

47-2405. Transportation of cigarettes. 

47-2406. Offenses relating to stamps. 

47-2407. Redemption of stamps. 

47-2408. Records; reports; returns. 

47-2409. Seizure and forfeiture of property. 

47-2410. Deficiency in tax. 

47-241 1 . Redemption of cigarette or alcoholic beverage tax stamps. 

47-2411.01. Penalty; interest. [Repealed] 

47-2412. Refunds. 

47-2413. Appeals. 

47-2414. Penalties. [Repealed] 

47-2415. Regulations. 

47-2416. Severability. 

47-2417. Effective date. 

47-2418. Cigarette tax stamps purchased or held prior to effective date; payment of 

tax; records. 

47-2419. Prohibitions on gray market cigarettes. 

47-2420. Documentation. 

47-2421. Criminal penalties. 

47-2422. Civil penalties and administrative sanctions. 

47-2423. Seizure and forfeiture of gray market cigarettes. 

47-2424. Unfair cigarette sales. 

47-2425. General provisions. 

47-2426. Application of §§ 2419 through 2425. 



47-2401. Definitions. 
As used in this chapter, unless the context clearly indicates otherwise; 

(1) The term "cigarette" means any product that contains nicotine, is 
intended to be burned or heated under ordinary conditions of use, and 
consists of or contains: 

(A) A roll of tobacco wrapped in paper or in any substance not contain- 
ing tobacco; 

(B) Tobacco, in any form, that is functional in the product, which, 
because of its appearance, the type of tobacco used in the filler, or its 
packaging and labeling, is likely to be offered to, or purchased by, consum- 
ers as a cigarette; or 

(C) A roll of tobacco wrapped in any substance containing tobacco 
which, because of its appearance, the type of tobacco used in the filler, or 
its packaging and labeling, is likely to be offered to, or purchased by, 
consumers as a cigarette described in subparagraph (A) of this paragraph. 

(2) The term "consumer" means any person who manufactures or possess- 
es cigarettes for his own consumption or for transfer, without consideration, 

128 



CIGARETTE TAX § 47-2401 

to another consumer, but not for transfer to other persons or for transfer with 
consideration. 

(3) The term "District" means the District of Columbia. 

(3 A) The term "importer' 7 means "importer" as the term is defined in 
section 5702(1) of the Internal Revenue Code of 1986, approved October 22, 
1986 (68A Stat. 707; 26 U.S.C. § 5702 (1)). 

(3B) The term "manufacturer" means "manufacturer of tobacco products" 
as the term is defined in section 5702(d) of the Internal Revenue Code of 
1986, approved October 22, 1986 (68A Stat. 707; 26 U.S.C. § 5702 (d)). 

(4) The term "Mayor" means the Mayor of the District of Columbia or his 
authorized representatives. 

(5) The term "original package" means the individual package, box, par- 
cel, or other container in which cigarettes are put up by the manufacturer. 
The term "original package" also includes any wrapper immediately enclos- 
ing such package, box, parcel, or other container that is prescribed by the 
Mayor as part of the original package. 

(5A) The term "package" means "package" as the term is defined in 
section 3(4) of the Federal Cigarette Labeling and Advertising Act, approved 
July 27, 1965 (79 Stat. 282; 15 U.S.C. § 1332(4)). 

(6) The term "person" means any individual, partnership, society, club, 
association, joint-stock company, corporation, estate, receiver, trustee, as- 
signee, referee, and any person acting in a fiduciary or representative 
capacity, whether appointed by a court or otherwise; any combination of 
individuals or entities acting as a unit, or any officer or employee of a 
corporation or member or employee of a partnership, who as such officer, 
employee, or member is under a duty to perform the act in respect to which 
the violation occurs. 

(7) The term "possession" includes actual or constructive possession, hav- 
ing legal title or an equitable interest which entitles a person to such 
possession, and the exercise of any right or power incident to such ownership 
or possession. 

(8) The term "sell" or "sale" means any transaction where title or posses- 
sion, or both, of cigarettes is, or is to be, transferred in any manner or by any 
means whatsoever, whether with or without consideration. The word "sell" 
or "sale" includes offering for sale, keeping for sale, or displaying for sale. 

(9) The term "stamp" means any fusion decal stamps, impressions made 
by metering devices, or other indicia authorized by the Mayor as evidence 
that the tax levied and imposed by this chapter has been paid. 

(10) The term "vending machine" means any automated, self-service de- 
vice that dispenses cigarettes upon insertion of money, tokens, or any other 
form of payment. 

(May 27, 1949, 63 Stat. 136, ch. 146, title VI, § 602; Mar. 10, 1982, D.C. Law 4-71, § 2, 
28 DCR 5243; May 2, 1991, D.C. Law 8-262, § 4(a), 37 DCR 8434; enacted, Apr. 9, 
1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 3, 2001, D.C. Law 13-225, § 2(b), 48 
DCR 35; Oct. 19, 2002, D.C. Law 14-213, § 33(x), 49 DCR 8140.) 

129 



§47-2401 TAXATION, LICENSING, FEES, ETC. 

Historical and Statutory Notes 
Prior Codifications transmitted to both Houses of Congress for its 

1981 Ed., § 47-2401. review. 

1973 Ed § 47-? 801 Law 8-262, the "Smoking Regulation Amend- 

ment Act of 1990/' was introduced in Council 
Effect of Amendments f nd assigned Bill No. 8-581 which was re- 

t^^t i^-.-.r A /,\ jjjj ferred to the Committee on Public Works. The 

D.C. Law 13-225 rewrote par. (1): and added „.„ , , , c . + i A j. 

(ia\ (iTt^ A (z>\\ ^ was a dopted on hrst and second readings 

pars. (3AJ, (3*U and OA). Qn November 20 , 1990, and December 4, 1990, 

Prior to amendment, par. (1) read: respectively. Signed by the Mayor on Decem- 

"(1) The term 'cigarette' means any roll of ber 14, 1990, it was assigned Act No. 8-278 and 

tobacco, or any substitute therefor, which is transmitted to both Houses of Congress for its 

wrapped in paper or in any substance other review. 

than tobacco." L aw 13-225, the "Gray Market Cigarette Pro- 

D.C. Law 14-213, in par. (5A), validated a hibition Act of 2000", was introduced in Coun- 

previously made technical correction. cil and assigned Bill No. 13-530, which was 

referred to the Committee on Finance and Reve- 
Legislative History of Laws nue. The Bill was adopted on first and second 
Law 4-71, the "Cigarette Tax Amendment Act readings on October 3, 2000, and November 8, 
of 1981," was introduced in Council and as- 2000, respectively. Signed by the Mayor on 
signed Bill No. 4-152, which was referred to the November 29, 2000, it was assigned Act No. 
Committee on Finance and Revenue. The Bill 13-487 and transmitted to both Houses of Con- 
was adopted on first and second readings on gress for its review. D.C. Law 13-225 became 
October 27, 1981 and November 10, 1981, re- effective on April 3, 2001. 

spectively. Signed by the Mayor on December For Law 14-213, see notes following 

2, 1981, it was assigned Act No. 4-118 and § 47-820. 

Library References 

Key Numbers 
Taxation <$=3679. 
Westlaw Topic No. 371. 

§ 47-2402. Imposition; payment. 

(a) Except as otherwise provided in § 47-2403, a tax is levied and imposed 
on the sale or possession of all cigarettes in the District of Columbia at the rate 
of $.05 for each cigarette. 

(b) Cigarettes on which the taxes levied and imposed by this section have 
been paid shall not be subject to additional taxation under this section; 
provided, that the burden of proof that the taxes levied and imposed by this 
section have been paid shall be upon the person who sells or possesses 
cigarettes in the District, against whom a tax assessment has been made, who 
has submitted an application for a refund, or whose cigarettes have been 
seized. For the purposes of this section, the term "person" includes any officer 
or employee of a corporation responsible for payment of the tax, or any 
member of a partnership or association responsible for the payment of the tax. 

(c) The tax levied and imposed by this section shall be paid by the affixture of 
stamps, purchased from the Mayor, evidencing the payment of the amount of 
tax imposed by this section. Such stamps shall be affixed to the original 
packages of cigarettes and shall be cancelled, in the manner prescribed by the 
Mayor. 

(d) Except as otherwise provided in this subsection and subsection (f) of this 
section, each licensed wholesaler shall affix a stamp or stamps, evidencing the 

130 



CIGARETTE TAX § 47-2402 

payment of the amount of tax imposed by this section, to each original package 
of cigarettes to be kept for sale, offered for sale, displayed for sale, or sold 
within the District. Such stamps shall be affixed to each original package of 
such cigarettes within 72 hours after the receipt of such cigarettes and prior to 
the sale of such cigarettes unless such cigarettes are exempt from taxation 
under the provisions of this chapter. Whenever any cigarettes are found in the 
place of business of a licensed wholesaler without the stamps affixed as herein 
provided, or not segregated or marked as having been received within the 
preceding 72 hours, or not segregated or marked as being held for sale outside 
of the limits of the District, or not segregated or marked as being held for sale 
to the United States or the District government, or any instrumentalities 
thereof, or not segregated or marked for other exempt purposes under this 
chapter, a prima facie presumption shall arise that such cigarettes are subject 
to the tax levied and imposed by this section and are possessed in violation of 
the provisions of this chapter. 

(e) Licensed retailers and vending machine operators shall not accept deliv- 
eries of unstamped or improperly stamped cigarettes. Such licensees shall 
examine all packages of cigarettes immediately upon their receipt and shall 
immediately return any and all unstamped or improperly stamped cigarettes to 
the licensed wholesaler. Unless substantial evidence to the contrary is shown, 
the possession of any unstamped or improperly stamped cigarettes by such 
licensees shall be prima facie evidence that such cigarettes are possessed in 
violation of the provisions of this chapter. The Mayor may, however, authorize 
licensed retailers and vending machine operators to acquire and have in their 
possession cigarettes bearing cigarette tax stamps issued by any other state or 
jurisdiction; provided, that such cigarettes are intended for sale in such other 
state or jurisdiction. Licensed retailers and vending machine operators shall 
not purchase, acquire, or have in their possession District tax stamps. Not- 
withstanding the provisions of this subsection, licensed retailers or vending 
machine operators, other than licensed retailers or vending machine operators 
who are also licensed wholesalers, who either have in their possession unused 
cigarette tax stamps or unstamped cigarettes on the effective date of this 
chapter shall not be deemed in violation of this subsection; provided, that such 
licensed retailers and vending machine operators affix or redeem such unused 
cigarette tax stamps and pay the tax levied and imposed by this section on such 
unstamped cigarettes in the manner and within the time specified by the 
Mayor. 

(f) On sales of cigarettes to other licensed wholesalers, a licensed wholesaler 
may deliver such cigarettes without affixing stamps thereon, and such other 
licensed wholesalers shall be liable for the tax imposed by this section on such 
cigarettes. 

(g) All packages of cigarettes placed in cigarette vending machines shall be 
placed in such manner that the District cigarette tax stamps are visible 
whenever the packages are within that area of the vending machine which 
permits visibility of the packages. 

131 



§ 47-2402 



TAXATION, LICENSING, FEES, ETC. 



(h) Except as authorized by this section or § 47-2403, no person shall 
willfully or knowingly sell, transfer, buy, receive, have in his possession, or 
offer to sell, transfer, buy, or receive any unstamped or improperly stamped 
cigarettes. 

(i) No person shall sell, transfer, or offer to sell or transfer any cigarette tax 
stamps to any person other than the Mayor; nor shall any person buy, receive 
or offer to buy or receive any cigarette tax stamps from any person other than 
the Mayor. 

(j) The Mayor may by regulation provide for the purchase of stamps at a 
discount not exceeding 10% of the face value of such stamps. 

(k) The taxes imposed under this section shall be deemed to be a part of the 
selling price of cigarettes and shall be in addition to, and not in lieu of, any 
taxes imposed by any other law. 

(May 27, 1949, 63 Stat. 137, ch. 146, title VI, § 603; May 18, 1954, 68 Stat. 115, ch. 
218, title IX, § 901; Sept. 30, 1966, 80 Stat. 856, Pub. L. 89-610, title IV, § 401; Oct. 
31, 1969, 83 Stat. 173, Pub. L. 91-106, title III, § 301; Oct. 21, 1972, 86 Stat. 1015, 
Pub. L. 92-518, title III, § 302(a); Oct. 21, 1975, D.C. Law 1-23, title IV, § 401(a), 22 
DCR 2103; June 15, 1976, D.C. Law 1-70, title V, § 501, 23 DCR 546; Mar. 10, 1982, 
D.C. Law 4-71, § 2, 28 DCR 5243; Sept. 10, 1985, D.C. Law 6-33, § 2(a), 32 DCR 3774; 
Feb. 28, 1987, D.C. Law 6-198, § 2(a), 34 DCR 515; Aug. 17, 1991, D.C. Law 9-31, 
§ 2(a), 38 DCR 4218; Sept. 10, 1992, D.C. Law 9-145, § 109(a), 39 DCR 4895; Sept. 
30, 1993, D.C. Law 10-25, § 113(a), 40 DCR 5489; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; June 5, 2003, D.C. Law 14-307, § 902(c), 49 DCR 11664.) 



Prior Codifications 

1981 Ed., § 47-2402. 
1973 Ed., § 47-2802. 

Effect of Amendments 

D.C. Law 14-307, in subsec. (a), substituted 

"$.05" for "3.25 cents". 



Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 114(a) of Omnibus Budget Support 
Temporary Act of 1991 (D.C. Law 9-19, August 
17, 1991, law notification 38 DCR 5786). 

For temporary (225 day) amendment of sec- 
tion, see § 109(a) of Omnibus Budget Support 
Temporary Act of 1992 (D.C. Law 9-134, July 
23, 1992, Jaw notification 39 DCR 5815). 

For temporary (225 day) amendment of sec- 
tion, see § 113(a) of Omnibus Budget Support 
Temporary Act of 1993 (D.C. Law 10-11, August 
6, 1993, law notification 40 DCR 6213). 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 902(c) and 903 of Fiscal Year 2003 
Budget Support Amendment Emergency Act of 
2002 (D.C. Act 14-544, December 4, 2002, 49 
DCR 11700). 



Historical and Statutory Notes 

For temporary (90 day) amendment of sec- 
tion, see §§ 902(c) and 903 of the Fiscal Year 
2003 Budget Support Amendment Congression- 
al Review Emergency Act of 2003 (D.C. Act 
15-27, February 24, 2003, 50 DCR 2151). 

For temporary (90 day) amendment of sec- 
tion, see §§ 902(c) and 903 of Fiscal Year 2003 
Budget Support Amendment Second Congres- 
sional Review Emergency Act of 2003 (D.C. Act 
15-103, June 20, 2003, 50 DCR 5499). 



Legislative History of Laws 

Law 1-70, the "Revenue Act of 1976," was 
introduced in Council and assigned Bill No. 
1-229, which was referred to the Committee on 
Finance and Revenue. The Bill was adopted on 
first and second readings and reconsiderations 
of final reading on February 20, 1976, March 
11, 1976 and April 6, 1976, respectively. 
Signed by the Mayor on April 20, 1976, it was 
assigned Act No. 1—106 and transmitted to both 
Houses of Congress for its review. 

For legislative history of D.C. Law 4-71, see 
Historical and Statutory Notes following 
§ 47-2401. 

Law 6-33, the "Cigarette Tax Amendment Act 
of 1985," was introduced in Council and as- 
signed Bill No. 6-188, which was referred to the 
Committee on Finance and Revenue. The Bill 



132 



CIGARETTE TAX 



§ 47-2403 



was adopted on first and second readings on 
May 28, 1985 and June 11, 1985, respectively. 
Signed by the Mayor on June 14, 1985, it was 
assigned Act No. 6-48 and transmitted to both 
Houses of Congress for its review. 

For legislative history of D.C. Law 6-198, see 
Historical and Statutory Notes following 
§ 47-2418. 

Law 9-31, the "Cigarette Tax Amendment Act 
of 1991," was introduced in Council and as- 
signed Bill No. 9-164, which was referred to the 
Committee of the Whole. The Bill was adopted 
on first and second readings on June 4, 1991, 
and June 18, 1991, respectively. Signed by the 
Mayor on July 2, 1991, it was assigned Act No. 
9-58 and transmitted to both Houses of Con- 
gress for its review. 

Law 9-134, the "Omnibus Budget Support 
Temporary Act of 1992/' was introduced in 
Council and assigned Bill No. 9-485. The Bill 
was adopted on first and second readings on 
April 7, 1992, and May 6, 1992, respectively. 
Approved without the signature of the Mayor on 
May 29, 1992, it was assigned Act No. 9-219 
and transmitted to both Houses of Congress for 
its review. D.C. Law 9-134 became effective on 
July 23, 1992. 

Law 9-145, the "Omnibus Budget Support 
Act of 1992," was introduced in Council and 
assigned Bill No. 9-222, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on May 
12, 1992, and June 2, 1992, respectively. Ap- 
proved without the signature of the Mayor on 



June 22, 1992, it was assigned Act No. 9-225 
and transmitted to both Houses of Congress for 
its review. D.C. Law 9-145 became effective on 
September 10, 1992. 

Law 10-25, the "Omnibus Budget Support 
Act of 1993," was introduced in Council and 
assigned Bill No. 10-165, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on June 1, 
1993, and June 29, 1993, respectively. Signed 
by the Mayor on July 16, 1993, it was assigned 
Act No. 10-57 and transmitted to both Houses 
of Congress for its review. D.C. Law 10-25 
became effective on September 30, 1993. 

For Law 14-307, see notes following 
§ 47-903. 

Effective Dates 

Section 3(b) of D.C. Law 6-33 provided that 
the provisions of the act shall not operate before 
the 1st day of the 1st month which begins more 
than 30 days after September 10, 1985. 

Miscellaneous Notes 

Mayor to report fiscal impact of Law 10-25: 
Section 113(c) of D.C. Law 10-25 provided that 
the Mayor shall report to the Council within 6 
months of implementation on the fiscal impact 
of this section. 

Section 903 of D.C. Law 14-307 provides: 

"Sec. 903. Applicability. 

"Section 902 shall apply as of January 1, 
2003." 



Cross References 

Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504. 

Section References 

This section is referred to in §§ 47-2403, 47-2405, and 47-2409. 



Library References 



Key Numbers 

Taxation <^>3679. 
Westlaw Topic No. 371. 



§ 47-2403. Exemptions. 

(a) Sale or possession of cigarettes in the District under the following 
circumstances shall be exempt from the tax levied and imposed by § 47-2402; 

(1) Sales of cigarettes to or by the United States or the District govern- 
ment, or any instrumentalities thereof; possession of cigarettes lawfully 
purchased from such governmental entities by persons legally entitled to 
purchase or receive such cigarettes; and transfers, without consideration, of 
cigarettes lawfully purchased from such governmental entities by persons 
legally entitled to purchase or receive such cigarettes to other persons legally 

133 



§ 47-2403 TAXATION, LICENSING, FEES, ETC. 

entitled to purchase or receive such cigarettes from such governmental 
entities; 

(2) [Repealed]; 

(3) Possession of cigarettes by licensed wholesalers for sale outside of the 
limits of the District or for sale to other licensed wholesalers as provided for 
in § 47-2402(1); sales of cigarettes by licensed wholesalers to other licensed 
wholesalers as provided for in § 47-2402(f); and possession by authorized 
licensed retailers and vending machine operators of cigarettes bearing ciga- 
rette tax stamps issued by any other state or jurisdiction for sale in such other 
state or jurisdiction; provided, that such authorized licensed retailers and 
vending machine operators are licensed under the laws of such other state or 
jurisdiction to engage in the business of selling cigarettes therein; 

(4) Possession by a consumer of 200 or fewer cigarettes, which do not bear 
proper evidence of the payment of the tax levied and imposed by § 47-2402, 
transported into the District by a consumer or manufactured in the District 
by a consumer; transfers, without consideration, of such cigarettes from 1 
consumer to another consumer; and 

(5) Possession of cigarettes while being transported under such conditions 
that they are not deemed contraband under the provisions of § 47-2405. 

(b) The burden of proof that any cigarettes are exempt from taxation under 
this chapter shall be upon the person who sells or possesses such cigarettes. 

(May 27, 1949, 63 Stat 138, ch. 146, title VI, § 604; Mar. 10, 1982, D.C. Law 4-71, § 2, 
28 DCR 5243; Sept. 10, 1985, D.C. Law 6-33, § 2(b), 32 DCR 3774; enacted, Apr. 9, 
1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 6-33, see 

1981 Ed. § 47-2403. Historical and Statutory Notes following 



1973 Ed., § 47-2803. 



§ 47-2402. 



Effective Dates 
Legislative History of Laws Section 3fl)) of D c Law 6 _ 33 provided that 

For legislative history of D.C. Law 4-71, see the provisions of the act shall not operate before 
Historical and Statutory Notes following the 1st day of the 1st month which begins more 
§ 47-2401. than 30 days after September 10, 1985. 

Cross References 
Section References 

This section is referred to in § 47-2402. 



Library References 



Key Numbers 

Taxation ^=3679. 
Westlaw Topic No. 371. 



United States Code Annotated 



Tobacco products, cigarette papers and tubes, federal excise taxes, see 26 U.S.C.A. § ^701 et seq. 

134 



CIGARETTE TAX § 47-2404 

§ 47_2404. Licenses. 

(a) No person shall manufacture for sale, keep for sale, offer for sale, display 
for sale in vending machines, or sell cigarettes in the District without having 
first obtained a license or licenses for such purpose or purposes from the 
Mayor. 

(b) The Mayor may issue the following types of licenses, upon the filing of an 
application as prescribed by the Mayor: 

(1) Wholesaler's licenses. — A wholesaler's license shall authorize the 
licensee to manufacture, purchase, or otherwise acquire cigarettes and to 
keep for sale, offer for sale, and sell such cigarettes in original packages to 
consumers, to persons holding a license under this chapter as a wholesaler, 
retailer, or vending machine operator, and to persons for resale in other 
states or jurisdictions; provided, that with respect to sales made to persons 
for resale in other states or jurisdictions, such persons must be licensed 
under the laws of such other state or jurisdiction to engage in the business of 
selling cigarettes therein. A wholesaler's license shall authorize the licensee 
to manufacture, keep for sale, offer for sale, and sell cigarettes only at the 
place or places designated therein. Except as provided by the Mayor by 
regulation, a separate license shall be required for each place where ciga- 
rettes are to be manufactured, kept for sale, offered for sale, or sold. The 
Mayor may provide, by regulation, for the issuance of a wholesaler's license 
for a place located outside of the District. The annual fee for a wholesaler's 
license shall be $50 for each place designated therein. 

(2) Retailer's licenses, — A retailer's license shall authorize the licensee to 
keep for sale, offer for sale, and sell cigarettes to consumers in original 
packages from the place or places designated therein. A retailer's license 
shall not authorize the licensee to sell cigarettes to other licensees for resale. 
Except as provided by the Mayor by regulation, a separate license shall be 
required for each retail establishment. The annual fee for a retailer's license 
shall be $ 1 5 for each retail establishment. 

(3) Vending machine operator's licenses restricted. 

(A) No license shall be issued for the sale of cigarettes in an original 
package from or by means of a vending machine, except in the case of a 
tavern or nightclub licensed pursuant to § 25-113, an establishment that 
restricts admittance to persons 18 years of age or older, or a restaurant 
licensed pursuant to § 25-113. 

(B) Any cigarette vending machine that is located in a tavern, nightclub, 
establishment, or restaurant in accordance with subparagraph (A) of this 
paragraph shall be located in an area that is in the immediate vicinity, 
plain view, and control of a responsible employee, so that any tobacco 
purchase is readily observable by an employee. The cigarette vending 
machine shall not be located in a similar unmonitored area. 

(C) The annual fee for a vending machine operator's license shall be $15 
for each vending machine. 

135 



§ 47-2404 TAXATION, LICENSING, FEES, ETC. 

(c) The Mayor shall keep a complete record of applications made for licenses 
under this section and of the actions taken thereon. 

(d) The Mayor may, by regulation, adjust the license fees imposed by subsec- 
tion (b) of this section and may establish fees for duplicate licenses. 

(e) Licenses issued under this section shall remain in effect for such periods 
of time as may be prescribed by the Mayor by regulation, not exceeding 1 year 
from the effective date of such licenses, or until such licenses are suspended or 
revoked by the Mayor under subsection (f) of this section. 

(f) The Mayor may, after a hearing, suspend or revoke any license issued 
under this section for any violation of this chapter or of the regulations 
promulgated under this chapter. 

(g) The licenses required by this section shall be in addition to the licenses 
required by any other law or regulation. 

(h) The Mayor may suspend any license issued under this section to any 
person convicted of a first or second violation of § 22-1320. The Mayor shall 
revoke the license for a third or subsequent violation. 

(i) Any license issued pursuant to this chapter shall be issued as a General 
Sales endorsement to a basic business license under the basic business license 
system as set forth in subchapter I-A of Chapter 28 of this title. 

(May 27, 1949, 63 Stat. 138, ch. 146, title VI, § 605; Mar. 10, 1982, D.C. Law 4-71, § 2, 
28 DCR 5243; May 2, 1991, D.C. Law 8-262, § 4(b), 37 DCR 8434; enacted, Apr. 9, 
1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, 
§ 2003(pp)(3), 46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(l), 50 DCR 6913.) 

Historical and Statutory Notes 

Prior Codifications which was referred to the Committee of the 

1981 Ed., § 47-2404. Whole. The Bill was adopted on first and sec- 

1973 Ed., § 47-2804. on< l readings on December 1, 1998, and Decem- 
ber 15, 1998, respectively. Signed by the May- 
Effect of Amendments or on December 31, 1998, it was assigned Act 

D.C. Law 15-38, in subsec. (i), substituted No. 12-615 and transmitted to both Houses of 
"General Sales endorsement to a basic business Congress for its review. D.C. Law 12-261 be- 
license under the basic" for "Class B General came effective on April 20, 1999. 
Sales endorsement to a master business license Law 15 _ 38 ^ the "streamlining Regulation Act 
under the master". of 20 03", was introduced in Council and as- 
Emergency Act Amendments si S ned Bil1 No - 15 " 19 ' which was referred to 

For temporary (90 day) amendment of sec- Committee on Consumer and Regulatory Af- 

tion, see § 3(hh)(l) of Streamlining Regulation fail " S ; The Bll T 1 Wa % ad ^ d ° n ^f ™ d se ™* 

Emergency Act of 2003 (D.C. Act 15-145, Au- readi ngs on June 3 2003 and July 8 2003, 

eustll 2003 50 DCR 6896) respectively. Signed by the Mayor on August 

5 11, 2003, it was assigned Act No. 15-146 and 

Legislative History of Laws transmitted to both Houses of Congress for its 

For legislative history of D.C. Law 4-71, see review. D.C. Law 15-38 became effective on 

Historical and Statutory Notes following October 28, 2003. 
§ 47-2401. 

For legislative history of D.C. Law 8-262, see References in Text 

Historical and Statutory Notes following Section 25-111, referred to in subsection 

§ 47-2401. (b)(3)(A) of this section, is part of Title 25, D.C. 

Law 12-261, the "Second Omnibus Regulato- Code, which title was amended and enacted by 

ry Reform Amendment Act of 1998," was intro- D.C. Law 13-298, effective May 3, 2001. For 

duced in Council and assigned Bill No. 12-845, disposition of the subject matter of former Title 

136 



CIGARETTE TAX § 47-2405 

25, see the Disposition Table preceding 
§ 25-101. 

Cross References 

Furnishing tobacco products to minors, license suspension, see § 22-1320. 

Section References 

This section is referred to in §§ 7-1803.02, 7-1803.06, 47-2409 and 47-2418. 

Library References 
Key Numbers Treatises and Practice Aids 

Licenses <3=>1 6(0.1). Wright & Miller: Federal Prac. & Proc. 

Taxation <3=>3679. § 2572 (R 52). 

Westlaw Topic Nos. 238, 371. 

§ 47—2405. Transportation of cigarettes. 

(a) Any person, other than a consumer, who transports cigarettes not bearing 
District cigarette tax stamps over the public highways, roads, streets, water- 
ways, or other public space of the District, shall have in his actual possession 
invoices or delivery tickets for such cigarettes, which show the true name and 
address of the consignor or seller, the true name and address of the consignee 
or purchaser, and the quantity and brands of the cigarettes so transported. 

(b) If the cigarettes are consigned to or purchased by any person in the 
District, such purchaser or consignee must be a person authorized by this 
chapter to possess unstamped cigarettes in the District. If the invoice or 
delivery ticket specifies that the cigarettes are to be delivered to any person in 
any state or jurisdiction other than the District, such person must be licensed 
under the laws of such other state or jurisdiction to engage in the business of 
selling cigarettes therein. Any cigarettes transported in violation of any of the 
provisions of this section shall be deemed contraband cigarettes and such 
cigarettes, the conveyance in which such cigarettes are being transported, and 
any equipment or devices used in connection with, or to facilitate, the transpor- 
tation of such cigarettes shall be subject to seizure and forfeiture as provided 
for in § 47-2409. 

(c) Any person who transports cigarettes in violation of this section shall, 
upon conviction thereof, be fined not more than $25 for each 200 contraband 
cigarettes or fraction thereof so transported by him, or by imprisonment for not 
more than 3 years, or both, and in addition, shall be liable for the tax imposed 
by § 47-2402 and the interest and penalties imposed by §§ 47-4201.01 and 
subchapter II of Chapter 42 of this title. 

(May 27, 1949, 63 Stat. 138, ch. 146, title VI, § 606; Sept. 14, 1976, D.C. Law 1-82, title 
I, § 105, 23 DCR 2461; Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 
9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, 
§ 406(qq), 48 DCR 334.) 

Historical and Statutory Notes 

Prior Codifications 1973 Ed., § 47-2805. 

1981 Ed., § 47-2405. 

137 



§ 47-2405 TAXATION, LICENSING, FEES, ETC. 

Effect of Amendments Signed by the Mayor on June 22, 1976, it was 

D.C. Lcxw 13-305, in subsec. (c), substituted assigned Act No. 1-135 and transmitted to both 

"§§ 47-4201.01 and subchapter II of Chapter Houses of Congress for its review. 
42 of this title" for "§ 47-2411.01". For Law 13-305, see notes under § 47-901. 

Legislative History of Laws Miscellaneous Notes 

For legislative history of D.C. Law 4-71, see Office of Collector of Taxes abolished: See 

Historical and Statutory Notes following Historical and Statutory Notes following 

§ 47-2401. § 47-401. 

Law 1-82, the "License Fees and Charges Act Section 410(d) of D.C. Law 13-305 provides: 

of 1976," was introduced in Council and as- "Section 406(a), (c), (j), (m), (p), (q), (s), (w), 

signed Bill No. 1-237, which was referred to the (bb), (dd), (ee), (hh) through (kk), (mm) through 

Committee on Finance and Revenue. The Bill (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 

was adopted on first and second readings on and (fff) shall apply for all tax years or taxable 

March 23, 1976 and April 6, 1976, respectively. periods beginning after December 31, 2000." 

Cross References 
Section References 

This section is referred to in §§ 7-1 803.06, 47-2403, 47-2409, and 47-2422. 

Library References 

Key Numbers 
Taxation ^=3679. 
Westlaw Topic No. 371. 

§ 47-2406. Offenses relating to stamps. 

(a) No person shall, with intent to defraud, alter, forge, make, or counterfeit 
any stamps authorized by the Mayor under this chapter; or procure or cause to 
be altered, forged, made, or counterfeited any such stamps; or sell, transfer, 
buy, receive, have in his possession, or offer to sell, transfer, buy, or receive any 
such altered, forged, or counterfeited stamps; or make, use, sell, transfer, buy, 
receive, have in his possession, or procure or cause to be made or used any 
equipment or material in imitation of the equipment or material used in the 
manufacture of such stamps. 

(b) No person shall, with intent to defraud, cut, tear, or remove from any 
package of cigarettes, any stamp authorized by the Mayor under this chapter; 
or procure or cause to be cut, torn, or removed any such stamp; or sell, 
transfer, buy, receive, have in his possession, or offer to sell, transfer, buy, or 
receive any cut, torn, or removed stamp. 

(c) No person shall, with intent to defraud, alter the cancellation of or 
otherwise prepare, or cause to be altered or otherwise prepared, any stamp 
which has already been used for the payment of the tax imposed by this 
chapter; or sell, transfer, buy, receive, have in his possession, or offer to sell, 
transfer, buy, or receive any such washed or restored stamp. 

(d) No person shall, with intent to defraud, affix to any package of cigarettes, 
redeem, attempt to affix or redeem, or cause to be affixed or redeemed: 

(1) Any stamp which has been cut, torn, or removed from any package of 
cigarettes; 

(2) Any altered, forged, or counterfeited stamp; or 

(3) Any washed or restored stamp. 

138 



CIGARETTE TAX § 47-2407 

(e) No person shall willfully sell, transfer, buy, receive, have in his posses- 
sion, or offer to sell, transfer, buy, or receive any package of cigarettes to which 
is affixed a stamp described in subsection (d) of this section. 

(f) Any person who violates any provision of this section shall, upon convic- 
tion thereof, be fined not more than $10,000 or imprisoned for not more than 5 
years, or both. 

(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 607; Mar. 10, 1982, D.C. Law 4-71, § 2, 
28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2406. F° r legislative history of D.C. Law 4-71, see 

.„„_„! c ._ ~ ~, Historical and Statutory Notes following 

1973 Ed., § 47-2806. § 47 _240i. 

Cross References 

Administrative procedure, generally, see § 2-501 et seq. 
Section References 

This section is referred to in § 47-2409. 

Library References 
Key Numbers 
Taxation ^3679, 3712. 
Westlaw Topic No. 371. 

§ 47-2407. Redemption of stamps. 

(a) The Mayor may, upon receipt of satisfactory evidence of the facts, redeem 
any stamps, issued under this chapter, which have been spoiled, destroyed, or 
rendered useless or unfit for the purpose intended, or for which the owner may 
have no use. Such redemption may be made either by allowing the owner of 
such stamps a credit on the purchase of new stamps equal to the amount paid 
for the spoiled, destroyed, or useless stamps or by refunding such amount; 
provided, that no refund shall be made in those cases where the owner can be 
made whole by allowing a credit on the purchase of new stamps. No refund or 
allowance shall be made under this section unless the owner of such stamps 
has filed a written claim, under oath, for such refund or allowance with the 
Mayor within 6 months after the stamps were spoiled, destroyed, or rendered 
useless or unfit for the purposes intended, or, in the case of the stamps for 
which the owner has no use, within 6 months after the purchase of such 
stamps. 

(b) No refund or allowance shall be made until: 

(1) The stamps so spoiled, destroyed, or rendered useless or unfit, or for 
which the owner has no use have been returned to the Mayor, or satisfactory 
proof has been made to the Mayor showing which such stamps cannot be 
returned; and 

(2) If required by the Mayor, the person making the claim for such refund 
or allowance has satisfactorily traced the history of the stamps from their 
issuance to the filing of his claim. 

139 



§ 47-2407 TAXATION, LICENSING, FEES, ETC. 

(c) Notwithstanding the time limitations specified in subsection (a) of this 
section for the redemption of stamps, a claim for the redemption of unused 
stamps which are owned by licensed retailers or vending machine operators on 
the effective date of this chapter, other than stamps which were spoiled, 
destroyed, or rendered useless or unfit prior to the effective date of this chapter, 
shall be filed within 6 months after the effective date of this chapter. Stamps 
owned by licensed retailers and vending machine operators which were 
spoiled, destroyed, or rendered useless or unfit prior to the effective date of this 
chapter shall be subject to the time limitation for the redemption of such 
stamps specified in subsection (a) of this section. If the Mayor authorizes the 
continued affixation of stamps after the effective date of this chapter, which 
stamps were purchased by licensed retailers and vending machine operators 
prior to the effective date of this chapter, a claim for the redemption of such 
stamps shall be filed within the time prescribed by the Mayor. 

(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 608; Mar. 10, 1982, D.C. Law 4-71, § 2, 
28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed § 47-2407. For legislative history of D.C. Law 4-71, see 

in-™ t^j '' r ah ioa7 Historical and Statutory Notes following 

lyvi lid., s 4/-Z8U/. § 47-2401. 



Library References 



Key Numbers 

Taxation e=>3679. 
Westlaw Topic No. 371. 



§ 47-2408. Records; reports; returns. 

(a) The Mayor may require licensed wholesalers, retailers, vending machine 
operators, and every other person liable for or exempt from the tax imposed by 
this chapter or otherwise subject to the provisions of this chapter or the 
regulations issued by the Mayor pursuant to this chapter, to keep, maintain, 
and preserve records, books, and other documents; to file reports, statements, 
and returns; and to comply with such regulations relating thereto as the Mayor 
may prescribe. The Mayor may require that any reports, statements, or returns 
be verified by oath. The records, books, and other documents which the Mayor 
requires to be kept, maintained, and preserved shall be made available for 
examination and copying by the Mayor at the place or places prescribed by him 
at the time specified in subsection (b) of this section. 

(b) For purposes of ascertaining the correctness of any report, statement, or 
return; making a report, statement, or return where a complete and accurate 
report, statement, or return has not been filed; determining that all taxes due 
under this chapter have been properly paid; and determining compliance with 
the provisions of this chapter and the regulations issued hereunder, the Mayor 
may: 

(1) Examine and copy any records, books, or other documents which may 
be relevant to such inquiry; 

140 



CIGARETTE TAX § 47-2408 

(2) Summon any person to appear before him at the time and place 
specified in the summons and produce such records, books, or other docu- 
ments and give such testimony and answer such interrogatories, under oath, 
as may be relevant to such inquiry; 

(3) Upon presenting appropriate credentials to the owner, operator, or 
agent in charge, enter any building or place during the usual business hours 
or any other time when such building or place is open; 

(A) Where required records, books, or other documents are kept, main- 
tained, or preserved for purposes of examining and copying such records, 
books, or other documents; and 

(B) Where cigarettes are manufactured, kept for sale, offered for sale, or 
sold by a licensed wholesaler, retailer, or vending machine operator; and 

(4) Stop any conveyance that the Mayor has knowledge or reasonable 
cause to believe is carrying more than 200 cigarettes and, upon presenting 
appropriate credentials to the operator thereof, examine the invoices or 
delivery tickets for such cigarettes and inspect the conveyance for contraband 
cigarettes. 

(c) Any owner, operator, or agent in charge of any building or place where 
required records, books, or other documents are kept, maintained, or preserved 
or where cigarettes are manufactured, kept for sale, offered for sale, or sold by 
a licensed wholesaler, retailer, or vending machine operator who refuses to 
permit the Mayor, acting under the authority of subsection (b)(3) of this section, 
to enter and examine such records, books, or other documents or to inspect 
such cigarettes, or who obstructs, impedes, or interferes with the Mayor while 
he is engaged in the performance of his official duties under subsection (b)(3) of 
this section shall, upon conviction thereof, be fined not more than $1,000 or 
imprisoned for not more than 1 year, or both. 

(d) Any person who, having been summoned, neglects or refuses to obey the 
summons issued as herein provided, shall, upon conviction thereof, be fined not 
more than $1,000 or imprisoned for not more than 1 year, or both. If any 
person, having been summoned, neglects or refuses to obey the summons 
issued as herein provided, the Mayor may report that fact to the Superior Court 
of the District of Columbia, or 1 of the judges thereof, and that Court, or any 
judge thereof, is empowered to compel obedience of such summons to the same 
extent and under the same penalties as witnesses may be compelled to obey the 
subpoenas of that Court. Any failure to obey the order of the Court may be 
punished by the Court as a contempt thereof. 

(e) No person shall willfully file an application for a license, permit, authori- 
zation, or refund; request for revision or abatement; claim for refund or 
allowance; or report, statement, or return; or keep or maintain any records, 
books, or other documents which are known to him to be false or fraudulent as 
to any material matter. No person shall willfully aid or assist in, or procure, 
counsel, or advise, the preparation, filing, or keeping of any applications, 
requests, claims, reports, statements, returns, records, books, or other docu- 
ments which are false or fraudulent as to any material matter. 

141 



§ 47-2408 TAXATION, LICENSING, FEES, ETC. 

(f) Any person required to file any report, statement, or return or to keep, 
maintain, and preserve any records, books, or other documents, who fails to file 
a complete and accurate report, statement, or return on or before the date that 
such report, statement, or return is due (determined with regard to any 
extension of time for filing granted by the Mayor) or who fails to keep, 
maintain, and preserve complete and accurate records, books, or other docu- 
ments, unless it is shown by such person that such failure is due to reasonable 
cause and not to neglect, shall pay a penalty of $10 for each day during which 
such failure continues. The provisions of §§ 47-412 and 47-413 shall be 
applicable to the tax imposed by this chapter, but the period of limitations upon 
assessment and collections shall be determined by § 47-4301. 

(g) If any person required to keep, maintain, and preserve any records, 
books, or other documents relating to exempt sales or possessions of cigarettes 
fails to keep, maintain, and preserve complete and accurate records, books, or 
other documents relating thereto, such sales and possessions shall, unless it is 
shown by such person that failure is due to reasonable cause and not to neglect, 
be deemed taxable sales and possessions, 

(h) The Mayor may, upon written application made before the date pre- 
scribed for filing any report, statement, or return, grant a reasonable extension 
of time for filing the report, statement or return required by this chapter, 
whenever good cause exists for such extension. 

(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 609; Mar. 10, 1982, D.C. Law 4-71, § 2, 
28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, 
D.C. Law 13-305, § 406(rr), 48 DCR 334.) 

Historical and Statutory Notes 

Prior Codifications For Law 13-305, see notes under § 47-901. 

1981 Ed., § 47-2408. 

1973 Ed., § 47-2808. Miscellaneous Notes 

Effect of Amendments Section 410(d) of D.C. Law 13-305 provides: 

D.C. Law 13-305, in the second sentence of "Section 406(a), (c), (j), (m), (p), (q), (s), (w), 

subsec. (f), substituted "this chapter, but the (bb), (dd), (ee), (hh) through (kk), (mm) through 

period of limitations upon assessment and col- (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 

lections shall be determined by § 47-4301" for and (fff) shall apply for all tax years or taxable 

"this chapter". periods beginning after December 31, 2000." 

Legislative History of Laws 

For legislative history of D.C. Law 4-71, see 
Historical and Statutory Notes following 
§ 47-2401. 

Cross References 

Tax rates, records and surplus funds, authority of Council to change certain tax rates, see § 47-504. 

Library References 
Key Numbers 
Taxation <3=>3688. 
Westlaw Topic No. 371. 

142 



CIGARETTE TAX § 47-2409 

§ 47—2409. Seizure and forfeiture of property. 

(a) The following shall be subject to seizure by the Mayor or any law 
enforcement officer of the District and to forfeiture to the District: 

(1) All cigarettes found in any place in the District at such times and under 
such circumstances that the taxes levied and imposed by this chapter should 
have been paid and on which such taxes have not been paid as required by 
this chapter or which do not bear proper evidence that such taxes have been 
paid; 

(2) All cigarettes, conveyances, and equipment or devices subject to seizure 
and forfeiture under § 47-2405; 

(3) All cigarettes manufactured for sale, kept for sale, offered for sale, 
displayed for sale, or sold in violation of § 47-2404 or the terms and 
conditions of a license issued under such section and all money collected in 
connection with the sale of such cigarettes; 

(4) All unstamped or improperly stamped cigarettes possessed or sold by 
licensed retailers or vending machine operators in violation of § 47-2402(e); 

(5) All cigarette tax stamps possessed by licensed retailers and vending 
machine operators in violation of § 47-2402(e) or sold or transferred, or 
offered for sale or transfer, in violation of § 4 7-2 402 (i); 

(6) All vending machines which are operated in violation of § 47-2404 or 
the terms and conditions of a license under such section or which contain 
cigarettes described in paragraph (1) of this subsection, including all ciga- 
rettes, whether described in paragraph (1) of this subsection or not, and 
money contained therein; 

(7) All altered, forged, counterfeited, cut, torn, removed, prepared, washed, 
or restored stamps as described in § 47-2406; all cigarettes to which such 
stamps are affixed and all materials and equipment used, or intended to be 
used, to manufacture or produce such stamps; 

(8) All metering devices possessed with authorization from the Mayor and 
used or possessed in violation of the terms and conditions imposed by the 
Mayor; 

(9) All raw materials or equipment of any kind which are used, or intended 
for use, in manufacturing or packaging cigarettes in violation of this chapter; 

(10) All property which is used, or intended for use, as a container for 
property described in paragraph (1), (3), (4), (5), or (7) of this subsection; 

(11) All books or records used, or intended for use in violation of this 
chapter; 

(12) All money which has been used, or is intended for use, in violation of 
this chapter; and 

(13) All conveyances, including aircraft, vehicles, or vessels, or any other 
property which are used to transport or conceal, or intended for use in 
transporting or concealing, or in any manner used to facilitate the transporta- 
tion or concealment of, property described in paragraphs (1), (3), (4), (7), and 
(9) of this subsection. 

143 



§ 47-2409 TAXATION, LICENSING, FEES, ETC. 

(b) The following conveyances shall not be subject to forfeiture under this 
section: 

(1) A conveyance used by any person as a common carrier in the transac- 
tion of business as a common carrier, unless it appears that the owner or 
other person in charge of the conveyance was a consenting party, or privy to 
the violation of this chapter on account of which the conveyance was seized; 
or 

(2) A conveyance that is subject to seizure and forfeiture under this section 
by reason of any act committed, or omission established by the owner 
thereof, to have been committed or omitted by any person other than such 
owner, while such conveyance was unlawfully in the possession of a person 
other than the owner, in violation of the criminal laws of the United States, 
the District, or any other state. 

(c) All property which is seized under subsection (a) of this section shall be 
promptly delivered to the Mayor and placed under seal, or removed to a place 
designated by the Mayor. Such property shall be proceeded against in the 
Superior Court of the District of Columbia by libel action brought in the name 
of the District of Columbia by the Attorney General for the District of Columbia 
or any of his assistants and shall, unless good cause be shown to the contrary, 
be forfeited to the District; provided, that such property shall not be subject to 
replevin, but is deemed to be in the custody of the Mayor subject only to the 
orders, decrees, and judgments of the court having jurisdiction over the 
forfeiture proceedings, and; provided, further, that notwithstanding the provi- 
sions of this section, whenever such property is subject to seizure and forfeiture 
on account of failure to comply with the provisions of this chapter and the 
Mayor determines that such failure was excusable, the Mayor may return the 
property to the owner or owners thereof. Whenever the Mayor determines that 
any property seized under subsection (a) of this section is liable to perish or 
become greatly reduced in price or value by keeping such property until the 
completion of forfeiture proceedings, the Mayor may: 

(1) Appraise the property and return the property to the owner thereof 
upon the owner paying any tax due under this chapter and giving satisfactory 
bond in an amount equal to the appraised value to abide the final order, 
decree, or judgment of the court having jurisdiction over the forfeiture 
proceedings, and to pay the amount of such appraised value to the Mayor as 
may be ordered and directed by such court; or 

(2) If the owner neglects or refuses to pay such tax and give such bond, sell 
such property in the manner provided by the Mayor by regulation, and the 
proceeds of the sale of such property, after deducting the reasonable costs of 
the seizure and sale, shall be paid to the court to abide its final order, decree, 
or judgment. 

(d) After the final order, decree, or judgment is made, forfeited property shall 
be made available for the official use of any agency of the District government, 
disposed of by public auction, or otherwise disposed of as the Mayor may 
prescribe. If there is a bona fide prior lien against such forfeited property, the 
Mayor may (1) make payment of such lien and retain the property for official 

144 



CIGARETTE TAX § 47-2409 

use, or (2) dispose of such property by public auction, and the proceeds of the 
sale of such property shall be made available, first, for the payment of any tax 
due under this chapter and all expenses incident to the seizure, forfeiture, and 
sale of such property, and, second, for the payment of such lien, and the 
remainder shall be deposited with the Treasurer of the District of Columbia; 
provided, that no payment of a lien shall be made where the lienor was a 
consenting party or privy to the violation of this chapter on account of which 
the property was seized and forfeited. To the extent necessary, liens against 
forfeited property shall, on good cause shown by the lienor, be transferred from 
the property to the proceeds of the sale of the property, 

(e) Whenever any cigarettes are found in any vending machine in violation of 
the provisions of § 47-2402(g), the Mayor shall seal the machine to prevent the 
sale or removal of any cigarettes from the machine until such time as the 
violation is corrected in the presence of the Mayor. The operator of such 
vending machine shall, upon conviction thereof, be fined not more than $1,000 
or imprisoned for not more than 1 year, or both; provided, that if the vending 
machine contains cigarettes described in paragraph (1) of subsection (a) of this 
section, the operator shall, in addition, be subject to the penalties imposed by 
the other provisions of this chapter. Any person, other than the Mayor, who 
removes or otherwise tampers with any seals placed on a vending machine by 
the Mayor shall be subject to the penalties imposed by § 47-2414. 

(f) Any person whose property has been seized and forfeited under this 
section shall not be relieved from any other penalty imposed by this chapter. 

(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 610; Oct. 28, 1949, 63 Stat. 972, ch. 
782, title XI, § 1106(a); Mar. 3, 1979, D.C. Law 2-139, § 3205(r), 25 DCR 5740; Mar. 
10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, 
§ 2, 44 DCR 1575; Apr. 13, 2005, D.C. Law 15-354, § 73(i)(l), 52 DCR 2638.) 

Historical and Statutory Notes 

Prior Codifications Bill No. 2-10, which was referred to the Com- 

1981 Ed., § 47-2409. mittee on Government Operations. The Bill 

1973 Ed § 47-2809 was adopted on first and second readings on 

October 17, 1978 and October 31, 1978, respec- 

Effect of Amendments tively. Signed by the Mayor on November 22, 

D.C. Law 15-354 substituted "Attorney Gen- 1978 ' [t was assigned Act No. 2-300 and trans- 

eral for the District of Columbia" for "Corpora- mitted to both Houses of Congress for its re- 

tion Counsel". view - 

For legislative history of D.C. Law 4-71, see 

Legislative History of Laws Historical and Statutory Notes following 

Law 2-139, the "District of Columbia Govern- § 47-2401. 

ment Comprehensive Merit Personnel Act of For Law 15-354, see notes following 

1978," was introduced in Council and assigned § 47-340.03. 

Cross References 

Effective date provisions, see § 1-636.02. 

Metropolitan police, Property Clerk, return of property to owner, property disposition, see 
§ 5-119.06. 

Section References 

This section is referred to in §§ 7-1803.06, 47-2405, and 47-2423. 

145 



§ 47-2409 



TAXATION, LICENSING, FEES, ETC. 



Key Numbers 

Taxation <S=>3679, 3711. 
Westlaw Topic No. 371. 



Construction and application 1 



Library References 



Notes of Decisions 



ture statutes with care, strictly construing their 
provisions. District of Columbia v. Real Prop- 

1. Construction and application ^ Kn ™ n as 313 M St « et ' 1993 - 633 A2d 

Forfeiture is penal in nature and may be 820 ' Forfeitures «=> 1; Forfeitures -3= 2 
harsh remedy; accordingly, courts apply forfei- 

§ 47-2410. Deficiency in tax. 

(a) The Mayor may determine, redetermine, assess, or reassess any tax due 
under this chapter. Assessments of any deficiencies in die tax due under this 
chapter, or any interest and penalties thereon, shall be governed by § 47-4312. 

(b) Any assessment of tax, penalties, and interest that has become final 
pursuant to § 47-4312 shall be due and payable within 10 days after service of 
a final assessment by the Mayor or service of a final order by the Office of 
Administrative Hearings, as applicable. 

(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 611; July 8, 1963, 77 Stat. 77, Pub. L. 
88-60, § 1; July 29, 1970, 84 Stat 570, 581, Pub. L. 91-358, title I, §§ 155(a), 161(d)(1); 
Mar. 10, 1982, D.C. Law 4-71, § 2, 28 DCR 5243; Oct. 5, 1985, D.C. Law 6-42, § 443, 
32 DCR 4450; Mar. 8, 1991, D.C. Law 8-237, § 2(q), 38 DCR 314; enacted, Apr. 9, 
1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, D.C. Law 15-217, § 4(e), 5.1 
DCR 9126.) 



Prior Codifications 

1981 Ed., § 47-2410. 
1973 Ed., § 47-2810. 



Effect of Amendments 

D.C. Law 1 5—2 1 7 rewrote subsecs. (a) and (b) 
which had read as follows: 

"(a) The Mayor may determine, redetermine, 
assess, or reassess any tax due under this chap- 
ter. If a deficiency in tax is determined by the 
Mayor, the person liable for the payment there- 
of shall be notified of the determination of a 
deficiency by registered or certified mail sent to 
such person's last known address. The notifica- 
tion shall give a period of not less than 30 days 
after such notice is sent within which to file a 
protest with the Mayor, and show cause or 
reason why the deficiency should not be paid. 
If no protest is filed within such 30-day period, 
the deficiency, as determined by the Mayor, 
shall be final. If a protest is filed within the 
period of 30 days, opportunity for hearing 
thereon shall be granted by the Mayor, a final 
decision thereon shall be made, and notice of 
such decision, together with a statement of tax- 
es finally determined to be due, shall be sent by 



Historical and Statutory Notes 

registered or certified mail to the last known 
address of the person liable for the payment of 
the deficiency." 

"(b) Any deficiency in tax which has become 
final in accordance with the provisions of sub- 
section (a) of this section shall, if no protest is 
filed, be due and payable within 10 days after 
the expiration of the 30-day period provided in 
subsection (a) of this section, and, if a protest is 
filed, shall be due and payable within 10 days 
after notice of the final decision of the Mayor 
upon such protest is mailed to the person liable 
for payment of the deficiency." 



Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 3(e) of Office of Administrative Hear- 
ings Establishment Emergency Amendment Act 
of 2004 (D.C. Act 15-513, August 2, 2004, 51 
DCR 8976). 

For temporary (90 day) amendment of sec- 
tion, see § 3(e) of Office of Administrative Hear- 
ings Establishment Congressional Review 
Emergency Amendment Act of 2004 (D.C. Act 
15-553, October 26, 2004, 51 DCR 10359). 



146 



CIGARETTE TAX § 47-241 1 

Legislative History of Laws Law 8-237, the "Department of Consumer 

For legislative history of D.C. Law 4-71, see and Regulatory Affairs Civil Infractions Act of 

Historical and Statutory Notes following 1985 Technical and Clarifying Amendments Act 

§ 47-2401. of 1990/' was introduced in Council and as- 

Law 6-42, the "Department of Consumer and signed Bill No. 8-203, which was referred to the 

Regulatory Affairs Civil Infractions Act of Committee on Consumer and Regulatory Af- 

1985," was introduced in Council and assigned fairs. The Bill was adopted on first and second 

Bill No. 6-187, which was referred to the Com- readings on December 4, 1990, and December 

mittee on Consumer and Regulatory Affairs. 18, 1990, respectively. Signed by the Mayor on 

The Bill was adopted on first and second read- December 27, 1990, it was assigned Act No. 

ings on June 25, 1985, and July 9, 1985, respec- 8 " 320 and transmitted to both Houses of Con- 

tively. Signed by the Mayor on July 16, 1985, it gress for its review. 

was assigned Act No. 6-60 and transmitted to For Law 15-217, see notes following 

both Houses of Congress for its review. § 47-1528. 

Cross References 
Section References 

This section is referred to in § 47-2413. 

Library References 

Key Numbers 

Taxation <S=»3679, 3686. 
Westlaw Topic No. 371. 

§ 47—24 1 1 . Redemption of cigarette or alcoholic beverage tax stamps. 

(a) Where any cigarette or alcoholic beverage tax stamps issued under 
District of Columbia tax laws have been spoiled, destroyed, or rendered useless 
or unfit for the purpose intended, or for which the owner may have no use, the 
amount paid for such stamps may be refunded within the limit of appropria- 
tions therefor, or allowed as a credit on the purchase of new stamps. No such 
refund or allowance shall be made unless the owner of such stamps shall file a 
written claim therefor with the Mayor of the District of Columbia or his 
designated agent within the time prescribed in this section and unless the 
Mayor or his designated agent upon receipt of satisfactory evidence of the facts, 
and subject to regulations prescribed by the Council of the District of Columbia, 
certifies that such refund or allowance is just and equitable. 

(b) No refund or allowance shall be made in any case (1) until the stamps so 
spoiled or rendered useless shall have been returned to the Mayor or his 
designated agent, (2) until satisfactory proof has been made to the Mayor or his 
designated agent showing the reason why the same cannot be returned, or (3) if 
so required by the Mayor or his designated agent, unless the person presenting 
the same can satisfactorily trace the history of said stamps from their issuance 
to the filing of his claim as aforesaid; provided, that no refund shall be made in 
those cases where the owner may be made whole by allowing him a credit on 
the purchase of new stamps, and provided further, that no claim for a refund, 
or allowance for such stamps, shall be allowed unless presented within 6 
months after the stamps have been spoiled, destroyed, or rendered useless or 
unfit for the purpose intended, or, in the case of stamps for which the owner 
may have no use, within 6 months from the date of purchase thereof, except 
that as to stamps which have been spoiled, destroyed, or rendered useless or 

147 



§47-2411 TAXATION, LICENSING, FEES, ETC. 

unfit for the purpose intended, or for which the owner may have no use, prior 
to June 3, 1954, a claim for a refund or allowance for credit may be filed within 
6 months after June 3, 1954. 

(June 3, 1954, 68 Stat. 169, ch. 252, §§ 1, 2; enacted, Apr. 9, 1997, D.C. Law 11-254, 
§ 2, 44 DCR 1575.) 



Historica! and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2411. 
1973 Ed., § 47-2811. 



Cross References 

Alcoholic beverages, taxes erroneously or illegally collected, refunds, see § 25-909. 

Library References 

Key Numbers 
Taxation @=>3679. 
Westlaw Topic No. 371. 

§ 47-24 1 1 .0 1 . Penalty; interest. [Repealed] 

(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 612; Mar. 10, 1982, D.C. Law 4-71, § 2, 
28 DCR 5243; Feb. 28, 1987, D.C. Law 6-209, § 406, 34 DCR 689; enacted, Apr. 9, 
1997, D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(ss)(2), 
48 DCR 334.) 

Historical and Statutory Notes 

Prior Codifications For Law 13-305, see notes under § 47-901. 

1981 Ed., § 47-2411.1. 

. _ Effective Dates 

Legislative History ot Laws _ . , nins r ^ ^ T • ^^ • i i 

« i • w u- 4. r t-> r- t a hi Section 601(b) ot D.C. Law 6-209 provided 

For legislative history or D.C. Law 4-71, see , + . ., TTT V + . ACii , AO ACiA , ni - A 

tt. , . i i c, . \ xt + r n that title III and sections 401, 402, 404, 405 and 

Historical and Statutory Notes following An , r , , ,, , L ' _ ' , 

S 47-9401 ^06 °* tne act snan ta ^ e eirect on October 1, 

Law 6-209, the "Tax Amnesty Act of 1986," 
was introduced in Council and assigned Bill No. 

6-398, which was referred to the Committee on Miscellaneous Notes 

Finance and Revenue. The Bill was adopted on Section 410(d) of D.C. Law 13-305 provides: 

first and second readings on November 25, "Section 406(a), (c), (j), (m), (p), (q), (s), (w), 

1986 and December 16, 1986 respectively. (bb), (dd), (ee), (h.h) through (kk), (mm) through 

Signed by the Mayor on January 8, 1987, it was (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 

assigned Act No. 6-269 and transmitted to both and (fff) shall apply for all tax years or taxable 

Houses of Congress for its review. periods beginning after December 31, 2000." 

§ 47-2412. Refunds. 

Where any tax, penalty, or interest has been erroneously or illegally collected 
by the Mayor, the tax, penalty, or interest shall be refunded if an application for 
such refund, under oath, is filed with the Office of Administrative Hearings 
within 1 year after the date of the payment of such tax. An application for a 
refund may be filed only by the person upon whom such tax, penalty, or 
interest was imposed and who has actually paid the tax, penalty, or interest. 
An application for a refund shall be deemed a request for revision or abatement 
of an assessment. Upon filing of a valid application for refund, the Office of 

148 



CIGARETTE TAX 



§47-2413 



Administrative Hearings shall either (1) grant the application, or (2) grant the 
applicant a hearing. After such hearing, the Office of Administrative Hearings 
shall make findings, grant or deny the application for a refund in accordance 
with such findings, and notify the applicant of the findings and decision of the 
Office of Administrative Hearings by regular mail. This section does not 
authorize the filing of a request for a hearing with respect to any tax, penalty, 
or interest that was, or could have been, at issue in any prior proceeding that 
was conducted by the Superior Court of the District of Columbia or the Office 
of Administrative Hearings. 

(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 613; Mar. 10, 1982, D.C. Law 4-71, § 2, 
28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, 
D.C. Law 15-217, § 4(f), 51 DCR 9126.) 



Prior Codifications 

1981 Ed., § 47-2412. 



Effect of Amendments 

D.C. Law 15-217 rewrote the section which 
had read as follows: 

"Where any tax, penalty, or interest has been 
erroneously or illegally collected by the Mayor, 
the tax, penalty, or interest shall be refunded if 
an application for such refund, under oath, is 
filed with the Mayor within 1 year after the date 
of the payment of such tax. An application for 
a refund may be filed only by the person upon 
whom such tax, penalty, or interest was im- 
posed and who has actually paid the tax, penal- 
ty, or interest. An application for a refund shall 
be deemed a request for revision or abatement 
of an assessment. Upon filing of a valid appli- 
cation for refund, the Mayor shall either (1) 
grant the application, or (2) grant the applicant 
a hearing. After such hearing, the Mayor shall 
make findings, grant or deny the application for 



Historical and Statutory Notes 

a refund in accordance with such findings, and 
notify the applicant of the findings and decision 
of the Mayor by regular mail." 



Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 3(f) of Office of Administrative Hear- 
ings Establishment Emergency Amendment Act 
of 2004 (D.C. Act 15-513, August 2, 2004, 51 
DCR 8976). 

For temporary (90 day) amendment of sec- 
tion, see § 3(f) of Office of Administrative Hear- 
ings Establishment Congressional Review 
Emergency Amendment Act of 2004 (D.C. Act 
15-553, October 26, 2004, 51 DCR 10359). 

Legislative History of Laws 

For legislative history of D.C. Law 4-71, see 
Historical and Statutory Notes following 
§ 47-2401. 

For Law 15-217, see notes following 

§ 47-1528. 



Library References 



Key Numbers 

Taxation ^3699, 3702. 
Westlaw Topic No. 371. 



§ 47-2413. Appeals. 

Except as provided in § 47-4312, any person, (1) aggrieved by a final 
determination of tax, or (2) aggrieved by a denial of a claim for refund (other 
than a refund of tax finally determined under § 47-2410), may, within 6 
months from the date of the final determination or from the date of denial of 
the claim for refund, appeal to the Superior Court of the District of Columbia in 
the same manner and to the same extent as set forth in §§ 47-3303, 47-3304, 
47-3306, 47-3307, and 47-3308. 

(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 614; Mar. 10, 1982, D.C. Law 4-71, § 2, 
28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Dec. 7, 2004, 
D.C. Law 15-217, § 4(g), 51 DCR 9126.) 

149 



§ 47-2413 



TAXATION, LICENSING, FEES, ETC. 



Historical and Statutory Motes 



Prior Codifications 

1981 Ed., § 47-2413. 



Effect of Amendments 

D.C. Law 15-217 substituted "Except as pro- 
vided in § 47-4312, any" for "Any". 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 3(g) of Office of Administrative Hear- 
ings Establishment Emergency Amendment Act 
of 2004 (D.C. Act 15-513, August 2, 2004, 51 
DCR 8976). 



For temporary (90 day) amendment of sec- 
tion, see § 3(g) of Office of Administrative Hear- 
ings Establishment Congressional Review 
Emergency Amendment Act of 2004 (D.C. Act 
15-553, October 26, 2004, 51 DCR 10359). 

Legislative History of Laws 

For legislative history of D.C. Law 4-71, see 
Historical and Statutory Notes following 
§ 47-2401. 

For Law 15-217, see notes following 
§ 47-1528. 



Library References 



Key Numbers 
Taxation <S=>3695. 
Westlaw Topic No. 371. 



§ 47-2414. Penalties. [Repealed] 

(May 27, 1949, 63 Stat. 139, ch. 146, title VI, § 615; Mar. 10, 1982, D.C. Law 4-71, § 2, 
28 DCR 5243; Mar. 8, 1991, D.C. Law 8-237, § 2(q), 38 DCR 314; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; June 9, 2001, D.C. Law 13-305, § 406(tt)(2), 48 
DCR 334.) 



Historical and Statutory Notes 

For Law 13-305, see notes under § 47-901. 



Prior Codifications 

1981 Ed., § 47-2414. 

Legislative History of Laws 

For legislative history of D.C. Law 4-71, see 
Historical and Statutory Notes following 
§ 47-2401. 

For legislative history of D.C. Law 8-237, see 
Historical and Statutory Notes following 
§ 47-2410. 

§ 47-2415. Regulations. 

The Mayor may issue regulations necessary to carry out the provisions of this 
chapter. 

(May 27, 1949, 63 Stat. 136, ch. 146, title VI, § 616; Mar. 10, 1982, D.C. Law 4-71, § 2, 
28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 



Miscellaneous Notes 

Section 410(d) of D.C. Law 13-305 provides: 
"Section 406(a), (c), (j), (m), (p), (q), (s), (w), 
(bb), (dd), (ee), (hh) through (kk), (mm) through 
(oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 
and (fff) shall apply for all tax years or taxable 
periods beginning after December 31, 2000." 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2415. 



Legislative History of Laws 

For legislative history of D.C. Law 4-7.1, see 
Historical and Statutory Notes following 
§ 47-2401. 



Key Numbers 

Taxation <s=>3679. 
Westlaw Topic No. 371. 



Library References 



150 



CIGARETTE TAX § 47-2418 

§ 47-2416. Severability. 

If any provision of this chapter, or the application thereof to any person or 
circumstance, is held invalid, the remainder of this chapter, and the application 
of such provisions to other persons or circumstances shall not be affected 
thereby. 

(May 27, 1949, 63 Stat 139, ch. 146, title VI, § 617; Mar. 10, 1982, D.C. Law 4-71, § 2, 
28DCR5243; enacted, Apr. 9, 1997, D.C. Law 1 1-254, § 2, 44 DCR 1575.) 

Historical and Statutory Motes 
Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2416. F° r legislative history of D.C. Law 4-71, see 

Historical and Statutory Notes following 
§ 47-2401. 



Library References 



Key Numbers 

Taxation <3=>3679. 
Westlaw Topic No. 371. 



§ 47-2417. Effective date. 

The provisions of this chapter shall take effect on April 9, 1982. 

(Mar. 10, 1982, D.C. Law 4-71, § 4(b), 28 DCR 5243; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Motes 
Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2417. For legislative history of D.C. Law 4-71, see 

Historical and Statutory Notes following 
§ 47-2401. 

§ 47—2418, Cigarette tax stamps purchased or held prior to effective date; 
payment of tax; records. 

(a) Any wholesaler, retailer, or vending machine operator licensed under 
§ 47-2404(b) who has purchased any cigarette tax stamps, affixed to a cigarette 
package or otherwise, prior to July 1, 1993, or that are otherwise held on July 
1, 1993, shall: 

(1) Pay to the Mayor, in accordance with paragraph (2) of this subsection, 
an amount equal to the difference between the amount of tax represented by 
cigarette tax stamps purchased prior to July 1, 1993, and held on July 1, 
1993, and the amount of tax that an equal number of cigarette tax stamps 
would represent if purchased on July 1, 1993; 

(2) File with the Mayor, within 20 days after July 1, 1993, on a form to be 
prescribed by the Mayor, a statement showing the number of cigarette tax 
stamps held by him or her as of July 1, 1993, and pay to the Mayor, the 
amount specified in paragraph (1) of this subsection; and 

(3) Keep and preserve for the 12-month period immediately following July 
1, 1993, the inventories and other records that form the basis for the 
information furnished to the Mayor under paragraph (2) of this subsection. 

151 



§47-2418 



TAXATION, LICENSING, FEES, ETC. 



(b) For the purposes of this section, a tax stamp shall be considered to be 
held by a wholesaler, retailer, or vending machine operator: 

(1) If title is passed to the wholesaler, retailer, or vending machine opera- 
tor, whether or not delivery to him or her has been made; and 

(2) If title has not at any time been transferred to any person other than a 
wholesaler, retailer, or vending machine operator. 

(c) Any violations of this section shall be punishable as provided in 
§ 47-2414. 

(d) Prosecutions under this section shall be brought on information in the 
Superior Court of the District of Columbia by the Attorney General for the 
District of Columbia. 

(May 27, 1949, ch. 146, title VI, § 618, as added Feb. 28, 1987, D.C. Law 6-198, § 2(b), 
34 DCR 515; Aug. 17, 1991, D.C. Law 9-31, § 2(b), 38 DCR 4218; Sept. 10, 1992, D.C. 
Law 9-145, § 109(b), 39 DCR 4895; Sept. 30, 1993, D.C. Law 10-25, § 113(b), 40 DCR 
5489; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, D.C. 
Law 15-354, § 73(0(2), 52 DCR 2638.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2418 



Effect of Amendments 

D.C. Law 15-354 substituted "Attorney Gen- 
eral for the District of Columbia" for "Corpora- 
tion Counsel". 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 1 1 4(b) of Omnibus Budget Support 
Temporary Act of 1991 (D.C. Law 9-19, August 
17, 1991, law notification 38 DCR 5786). 

For temporary (225 day) amendment of sec- 
tion, see § 109(b) of Omnibus Budget Support 
Temporary Act of 1992 (D.C. Law 9-134, July 
23, 1992, law notification 39 DCR 5815). 

For temporary (225 day) amendment of sec- 
tion, see § 113(b) of Omnibus Budget Support 
Temporary Act of 1993 (D.C. Law 10-11, August 
6, 1993, law notification 40 DCR 6213). 

Legislative History of Laws 

Law 6-198, the "Cigarette Tax Amendment 
Act of 1986," was introduced in Council and 
assigned Bill No. 6-413, which was referred to 
the Committee on Finance and Revenue. The 
Bill was adopted on first and second readings 
on November 25, 1986 and December 16, 1986, 



respectively. Signed by the Mayor on January 
8, 1987, it was assigned Act No. 6-257 and 
transmitted to both Houses of Congress for its 
review. 

For legislative history of D.C. Law 9-31, see 
Historical and Statutory Notes following 
§ 47-2402. 

For legislative history of D.C. Law 9-145, see 
Historical and Statutory Notes following 
§ 47-2402. 

For legislative history of D.C. Law 10-25, see 
Historical and Statutory Notes following 
§ 47-2402. 

For Law 15-354, see notes following 
§ 47-340.03. 

Effective Dates 

Section 3(b) of D.C. Law 6-198 provided that: 
"The provisions of section 2 shall not operate 
before the 1st day of the 1st month that begins 
more than 30 days after February 28, 1987.". 



Miscellaneous Motes 

Mayor to report fiscal impact of Law 



10-25: 



Section 113(c) of D.C. Law 10-25 provided that 
the Mayor shall report to the Council within 6 
months of implementation on the fiscal impact 
of this section. 



Key Numbers 

Taxation <S=>3679. 
Westlaw Topic No. 371. 



Library References 



152 



CIGARETTE TAX § 47-2419 

§ 47-2419. Prohibitions on gray market cigarettes. 

No person shall: 

(1) Sell or distribute in the District, to acquire, hold, own, possess, or 
transport, for sale or distribution in the District, or to import, or cause to be 
imported, into the District for sale or distribution in the District: 

(A)(i) Any cigarettes the package of which bears a statement, label, 
stamp, sticker, or notice indicating that the manufacturer did not intend 
the cigarettes to be sold, distributed, or used in the United States, including 
labels stating "For Export Only," "U.S. Tax-Exempt," "For Use Outside 
U.S.," or similar wording; or 

(ii) Any cigarettes the package of which does not comply with: 

(I) All requirements imposed by or under federal law regarding 
warnings and other information on packages of cigarettes manufac- 
tured, packaged, or imported for sale, distribution, or use in the United 
States, including the precise warning labels specified in section 4 of 
the Federal Cigarette Labeling and Advertising Act, approved July 27, 
1965 (79 Stat. 283; 15 U.S.C. § 1333) ("1965 Act"); or 

(II) All federal trademark and copyright laws; 

(B) Any cigarettes imported into the United States after December 31, 
1999, in violation of section 5754 of the Internal Revenue Code of 1986, 
approved October 22, 1986 (111 Stat. 673; 26 U.S.C. § 5754), or any other 
federal law, or implementing regulations; 

(C) Any cigarettes that the person otherwise knows, or has. reason to 
know, that the manufacturer did not intend to be sold, distributed, or used 
in the United States; or 

(D) Any cigarettes for which there has not been submitted to the Secre- 
tary of the U. S. Department of Health and Human Services the list of the 
ingredients added to tobacco in the manufacture of the cigarettes required 
by section 7 of the Federal Cigarette Labeling and Advertising Act, ap- 
proved October 12, 1984 (98 Stat. 2203; 15 U.S.C. § 1335a) ("1984 Act"). 

(2) Alter the package of any cigarettes, before sale or distribution to the 
ultimate consumer, so as to remove, conceal, or obscure: 

(A) Any statement, label, stamp, sticker, or notice described in paragraph 
(1)(A) of this section; or 

(B) Any health warning that is not specified in, or does not conform with 
the requirements of, section 4 of the 1965 Act; 

(3) To affix any stamp, required under this chapter, to the package of any 
cigarettes described in paragraph (1) of this section or altered in violation of 
paragraph (2) of this section. 

(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35.) 

Historical and Statutory Notes 

Temporary Addition of Section rary Act of 2000 (D.C. Law 13-164, October 4, 

For temporary (225 day) addition, see § 2(b) 2000, law notification 47 DCR 8611). 
of Gray Market Cigarette Prohibition Tempo- 

153 



§ 47-2419 TAXATION, LICENSING, FEES, ETC. 

Emergency Act Amendments cil and assigned Bill. No. 13-530, which was 

For temporary (90-day) addition, see 2(b) of referred to the Committee on Finance and Reve- 

the Grey market Cigarette Prohibition Emergen- nue. The Bill was adopted on first and second 

cy Act of 2000 (D.C. Act 13-350, June 5, 2000, readings on October 3, 2000, and November 8, 

47 DCR 5022). 2000, respectively. Signed by the Mayor on 

For temporary (90-day) addition, see § 2 of Novem ber 29, 2000, it was assigned Act No. 

the Grey market Cigarette Prohibition Congres- 13 _ 4g7 and tmnsmitted to both Houses of Con- 

sional Review Emergency Act or 2000 (D.C Act r . _ _ T ,-___, 

13-413, August 14, 2000," 47 DCR 7291). g ress tor lts review - D C Law 13 ~ 225 became 



Legislative History of Laws 

Law 13-225, the "Gray Market Cigarette Pro- 
hibition Act of 2000", was introduced in Coun- 



effective on April 3, 2001. 



Library References 

Key Numbers 

Taxation <3=37 12. 
Westlaw Topic No. 371. 

§ 47-2420. Documentation. 

On the first business day of each month, each person licensed to affix the 
state tax stamp to cigarettes shall file with the Mayor, for all cigarettes 
imported into the United States to which the person has affixed the tax stamp 
in the preceding month: 

(1) A copy of the permit issued under section 5713 of the Internal Revenue 
Code of 1986, approved October 22, 1986 (68A Stat 712; 26 U.S.C. § 5713), 
to the person importing the cigarettes into the United States allowing the 
person to import the cigarettes, and the customs form containing, with 
respect to the cigarettes, the internal revenue tax information required by the 
U. S. Bureau of Alcohol, Tobacco and Firearms; 

(2) A statement, signed by the person under the penalty of perjury, which 
shall be treated as confidential by the Mayor and exempt from disclosure 
under subchapter II of Chapter 5 of Title 2, identifying the brand and brand 
styles of the cigarettes, and the person, if any, to whom the cigarettes have 
been conveyed for resale; and 

(3) A statement, signed by an officer of the manufacturer or importer 
under penalty of perjury, certifying that the manufacturer or importer has 
complied with the package health warning and ingredient reporting require- 
ments of section 4 of the 1965 Act and section 7 of the 1984 Act with respect 
to the cigarettes. 

(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, 
§ 16(c)(1), 48 DCR 1873.) 

Historical and Statutory Notes 

Effect of Amendments Emergency Act Amendments 

D.C Law 13-313 inserted the section symbol For temporary (90-dav) addition, see 2(b) of 

in the section heading. the Grey market cigarette Prohibition Emergen- 

Temporary Addition of Section C Y Act of 2000 (D.C Act 13-350, June 5, 2000, 

For temporary (225 day) addition, see § 2(b) 47 DCR 5 22 )- 

of Gray Market Cigarette Prohibition Tempo- For temporary (90-day) addition, see § 2 of 

rary Act of 2000 (D.C. Law 13-164, October 4, t h e Grey market Cigarette Prohibition Congres- 
2000, law notification 47 DCR 861 1). 

154 



CIGARETTE TAX § 47-2422 

sional Review Emergency Act of 2000 (D.C. Act For Law 13-313, see notes under § 47-2005. 

13-413, August 14, 2000, 47 DCR 7291). 

Legislative History of Laws 

For Law 13-225, see notes under § 47-2419. 

Library References 

Key Numbers 
Taxation <S=>3688. 
Westlaw Topic No. 371. 

§ 47—2421. Criminal penalties. 

Any person who commits any of the acts prohibited by § 47-2419, either 
knowingly or having reason to know he is doing so, or who fails to comply with 
any of the requirements of § 47-2420, shall, upon conviction thereof, be fined 
not more than $5,000 or imprisoned for not more than 3 years, or both. 

(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, 
§ 16(c)(2), 48 DCR 1873; Apr. 13, 2005, D.C. Law 15-354, § 73(i)(3), 52 DCR 2638.) 

Historical and Statutory Notes 

Effect of Amendments cy Act of 2000 (D.C. Act 13-350, June 5, 2000, 

D.C. Law 13-313 inserted the section symbol 47 DCR 5022). 

in the section heading. For temporary ( 9 0-day) addition, see § 2 of 

i D - C ^ L ^ 15 " 354 substlt J u ^ ed " fmed not more the Gre market cigarette Prohibition Congres- 

than $5,000 or imprisoned tor not more than 3 ■ i o • r? a +. c ->nnn m n a +. 

i_ ^.l" r << i~- * *. .i i^- sional Review Emergency Act of 2000 (D.C. Act 

years, or both for subject to the penalties n „-,., A +1A 1A nn /n nr D -7im 

under § 47-2414(a)". 13-413, August 14, 2000, 47 DCR 7291). 

Temporary Addition of Section Legislative History of Laws 

For temporary (225 day) addition, see § 2(b) For Law 13 _ 225 see notes under § 47 _ 24 i 9> 
ol Grav Market Cigarette Prohibition Tempo- 
rary Act of 2000 (D.C. Law 13-164, October 4, For Law 13-313, see notes under § 47-2005. 
2000, law notification 47 DCR 8611). For Law 15-354, see notes following 

Emergency Act Amendments ~ 

For temporary (90-day) addition, see 2(b) of 
the Grey market Cigarette Prohibition Emergen- 

Library References 

Key Numbers 
Taxation <S=>37 12. 
Westlaw Topic No. 371. 

§ 47—2422. Civil penalties and administrative sanctions. 

(a) The Mayor may revoke, suspend, or deny under § 47-2405 the general 
sales license endorsement on the master business license of any cigarette dealer 
for a violation of this chapter or any implementing rule promulgated by the 
Mayor as provided under § 47-2415. 

(b) The Mayor may (1) impose a civil penalty in an amount not to exceed the 
greater of 500% of the retail value of the cigarettes involved or $5,000 for a 
violation of this chapter, or (2) assess tax due and interest on any product 
acquired, possessed, sold, or offered for sale in violation of this chapter. 

(c) The license or authorization to affix stamps of an agent, distributor, 
dealer, or person found liable for a civil penalty under subsection (b)(1) of this 

155 



§ 47-2422 TAXATION, LICENSING, FEES, ETC. 

section on 2 or more occasions shall be revoked and the agent, distributor, 
dealer, or person shall not be eligible for a license or authorized by the District 
to affix tax stamps under this chapter for one year. 

(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, 
§ 16(c)(3), 48 DCR 1873.) 

Historical and Statutory Notes 

Effect of Amendments Legislative History of Laws 

D.C. Law 13-313 inserted the section symbol For Law 13-225, see notes under § 47-2419. 

in the section heading. For Law 13-313, see notes under § 47-2005. 

Library References 

Key Numbers 
Taxation *©=*371 
West! aw Topic No. 371. 

§ 47—2423. Seizure and forfeiture of gray market cigarettes. 

Cigarettes that are acquired, held, owned, possessed, transported in, import- 
ed into, or sold or distributed in the District in violation of § 47-2419 shall be 
deemed contraband and shall be subject to seizure, forfeiture, and destruction 
by the Mayor under § 47-2409. The cigarettes shall be deemed contraband 
whether the violation of this chapter is knowing or otherwise. 

(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, 
§ 16(c)(4), 48 DCR 1873.) 

Historical and Statutory Notes 
Effect of Amendments Legislative History of Laws 

D.C. Law 13-313 inserted the section symbol For Law 13-225, see notes under § 47-2419. 

in the section heading. For Law 13-313, see notes under § 47-2005. 

Library References 

Key Numbers 
Taxation <S>3711. 
Westlaw Topic No. 371. 

§ 47-2424, Unfair cigarette sales. 

For the purposes of this chapter, cigarettes imported or reimported into the 
United States for sale or distribution under a trade name, trade dress, or 
trademark that is the same as, or is confusingly similar to, a trade name, trade 
dress, or trademark used for cigarettes manufactured in the United States for 
sale or distribution in the United States shall be presumed to have been 
purchased outside of the ordinary channels of trade. 

(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, 
§ 16(c)(5), 48 DCR 1873.) 

Historical and Statutory Notes 
Effect of Amendments Legislative History of Laws 

D.C. Law 13-313 inserted the section symbol F or Law 13-225, see notes under § 47-2419. 

in the section heading. 

156 



CIGARETTE TAX § 47-2426 

For Law 13-313, see notes under § 47-2005. 

Library References 
Key Numbers Encyclopedias 

Taxation 0=^3679. c j s> Trade-Marks, Trade-Names, and Unfair 

Trade Regulation <s=>862.1. Competition § 380. 

Westlaw Topic Nos. 371, 382. 

§ 47-2425. General provisions. 

(a) For the purpose of enforcing this chapter, the Mayor may request or 
share information with any state or local agency, federal agency, or any agency 
of a state or local agency. 

(b) Any person who acquires, owns, possesses, transports into, or imports 
into the District cigarettes which are subject to this chapter shall, with respect 
to such cigarettes, maintain and keep all records required under this chapter 
and District law. 

(c) In addition to any other remedy provided by law, any person who suffers 
economic injury or commercial harm as a result of a violation of this chapter 
may bring an action for injunctive or other equitable relief for a violation of this 
chapter, actual damages, if any, sustained by reason of the violation, and, as 
determined by the court, interest on the damages from the date of the com- 
plaint and taxable costs. If the trier of facts finds that the violation was willful, 
it may increase the damages to an amount not exceeding 3 times the actual 
damages sustained by reason of the violation. 

(d) The Mayor shall provide a copy of the Gray Market Cigarette Prohibition 
Act of 2000, effective April 3, 2001, (D.C. Law 13-225; 48 DCR 35), to all 
District licensed wholesale and retail sellers of cigarettes. The Mayor should 
also provide translations of the act, in Spanish, Chinese, Korean, Spanish, 
Vietnamese, and other languages as necessary, to license applicants. These 
translations should be prepared in collaboration with the Office on Latino 
Affairs and the Office on Asian and Pacific Islander Affairs. 

(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, 
§ 16(c)(6), 48 DCR 1873.) 

Historical and Statutory Notes 
Effect of Amendments Legislative History of Laws 

D.C. Law 13-313 inserted the section symbol For Law 13-225, see notes under § 47-2419. 

in the section heading. For Law 13-313, see notes under § 47-2005. 

Library References 
Key Numbers 

Taxation <s=>3679. 
Westlaw Topic No. 371. 

§ 47-2426, Application of §§ 2419 through 2425. 

(a) Sections 2419 through 2425 shall not apply to cigarettes which, in 
accordance with section 555 of An Act to provide revenue, to regulate com- 
merce with foreign countries, to encourage the industries of the United States, 

157 



§ 47-2426 TAXATION, LICENSING, FEES, ETC. 

to protect labor and for other purposes, approved June 17, 1930 (46 Stat. 743; 
19 U.S.C. § 1555(b)), and any implementing regulations, are (1) allowed to be 
imported or brought into the United States, or (2) sold or intended to be sold as 
duty-free merchandise by a duty-free sales enterprise; provided, that this 
section shall apply to any such cigarettes that are brought back into the 
customs territory for resale within the customs territory. 

(b) The penalties provided in this chapter are in addition to any other 
penalties imposed under law. 

(Apr. 3, 2001, D.C. Law 13-225, § 2(c), 48 DCR 35; June 19, 2001, D.C. Law 13-313, 
§ 16(c)(7), 48 DCR 1873.) 

Historical and Statutory Notes 
Effect of Amendments Legislative History of Laws 

D.C. Law 13-313 inserted the section symbol For Law 13-225, see notes under § 47-2419. 

in the section heading. For Law 13-313, see notes under § 47-2005. 

Library References 

Key Numbers 

Taxation ^3679, 3712. 
Westlaw Topic No. 371. 



158 



Chapter 25 

Financial Institution, Guaranty Company, 
and Public Utility Taxes. 

Section 

47-2501. Gas, electric lighting, telephone, and telecommunications companies. 

47-2501.01. Television, video, or radio service to subscribers or paying customers. 

47-2502. Bonding, title, guaranty and fidelity companies. 

47-2503. Private banks. 

47-2504. Washington Stock Exchange. 

47-2505. Note brokers. 

47-2506. Payment of tax by private banks and note brokers. 

47-2507. Transitional rules for taxing financial institutions. 

47-2508. Applicability of acts of Congress to national banks in the District of 

Columbia. 

47-2509. Declaration and payment of estimated tax. 

47-2510. Personal property tax provisions applicable to financial institutions. 

47-2511. Severability. 

47-2512. Savings clause. 

47-25 1 3 . Rules and regulations. 

47-2514. Real property tax provisions applicable to financial institutions. 

47-2515. Effective date. 

Cross References 

Gross sales tax, "retail sale" and "sale at retail" defined, exceptions, see § 47-2001. 

§ 47-2501. Gas, electric lighting, telephone, and telecommunications com- 
panies. 

(a) Before the 21st day of each calendar month, each gas and telephone 
company that sells public utility services or commodities within the District, 
each person who, by any method of delivery, delivers heating oil to an end-user 
in the District, and each nonpublic utility who sells natural or artificial gas that 
is delivered, by any method, to an end-user in the District shall: 

(1) File an affidavit with the Mayor indicating the amount of its gross 
receipts for the preceding calendar month from the sales or distribution of 
public utility services and commodities, the delivery of heating oil to an end- 
user in the District or sale of natural or artificial gas by a nonpublic utility 
that is delivered, by any method, to an end-user in the District; 

(2) Until December 31, 2004, pay to the Mayor 11% of these gross receipts 
from sales included in bills for a telephone company, 11% of these gross 
receipts from deliveries for a person who delivers heating oil to an end-user 
in the District, or 11% of these gross receipts from sales determined from 
meters for a gas company; and until December 31, 2004, pay to the Mayor 
11% of the gross receipts from the sales of natural or artificial gas by a 
nonpublic utility person delivered, by any method, to an end-user located in 
the District; 

(3) After December 31, 2004, pay to the Mayor 11% of these gross receipts 
from sales included in bills rendered after December 31, 2004 for nonresi- 

159 



§ 47-2501 TAXATION, LICENSING, FEES, ETC. 

dential customers and 1 0% of these gross receipts from sales included in bills 
rendered after December 31, 2004 for residential customers for a telephone 
company, 11% of these gross receipts from deliveries made after December 
31, 2004 for nonresidential customers and 10% of these gross receipts from 
deliveries made after December 31, 2004 for residential customers for a 
person who delivers heating oil to an end-user in the District, or 1 1% of these 
gross receipts from sales determined from meters read after December 31, 
2004 for nonresidential customers and 10% of these gross receipts from sales 
determined from meters read after December 31, 2004 for residential cus- 
tomers for a gas company; or 

(4) After December 31, 2004, pay to the Mayor 11% of the gross receipts 
from the sales of natural or artificial gas by a nonpublic utility person 
delivered after December 31, 2004, by any method, to a nonresidential end- 
user located in the District and 10% of the gross receipts from the sales of 
natural or artificial gas by a nonpublic utility person delivered after Decem- 
ber 31, 2004, by any method, to a residential end-user located in the District. 

(a-1) The rates of tax in subsection (a)(3) and (4) of this section shall be 
subject to reduction in accordance with § 47-368.03. 

(a-2) One-eleventh of the total tax collected pursuant to subsection (a)(3) and 
(4) of this section, or any successor tax, shall be deposited in the Ballpark 
Revenue Fund established by [§ 10-1601.02]. 

(b)(1)(A) For the period beginning July 1, 1986, and ending February 28, 
1989, each telecommunication company not subject to the tax imposed by 
subsection (a) of this section shall: 

(i) Report by affidavit filed with the Mayor the amount of its monthly 
gross receipts from the sale of toll telecommunication services that 
originate from or terminate on telecommunication equipment located in 
the District and for which a toll charge or periodic charge is billed to an 
apparatus, telephone, or account in the District, to a customer location in 
the District, or to a person residing in the District, without regard to 
where the bill for the service is physically received; and 

(ii) Pay to the Mayor 6.7% of these gross receipts. 
(B) To prevent actual multi-state taxation of the sale of toll telecommuni- 
cation service, for the month beginning July 1, 1986, and for each succeed- 
ing month, any telecommunication company, upon proof that it has paid a 
properly due excise, sales, use, or gross receipts tax in another jurisdiction 
on a sale that is subject to taxation under this act, shall be allowed a credit 
against the tax for the amount paid, but in no event shall the credit 
permitted under this section exceed the tax imposed under this act. 
(2) For each calendar month in the period beginning after September 30, 
1987, and ending February 28, 1989, each telecommunication company shall 
pay the gross receipts tax imposed by this subsection before the 21st day of 
the succeeding calendar month. The affidavits for each calendar month shall 
be filed at the time payment is made or on the 20th day of the succeeding 
calendar month, whichever is earlier. 

160 



FINANCIAL INSTITUTION & UTILITIES TAXES § 47-2501 

(3)(A) For the period beginning July 1, 1986, and ending August 31, 1987, 
the gross receipts tax imposed by this subsection shall be due on October 1, 
1987. The tax for this period shall be paid in 2 equal installments before 
November 1, 1987, and before January 1, 1988. The Mayor may, upon 
written application made before the date prescribed for payment of the tax, 
grant a reasonable extension of time for paying the tax whenever good cause 
exists for the extension. The affidavits for each calendar month of this period 
shall be filed at the time the first installment payment is made or on October 
30, 1987, whichever is earlier. 

(B) For the period beginning September 1, 1987, and ending September 
30, 1987, the gross receipts tax imposed by this subsection shall be paid 
before October 21, 1987. The required affidavit shall be filed at the time the 
payment is made or on October 20, 1987, whichever is earlier. 

(C) Each telecommunication company subject to the gross receipts tax 
imposed by this subsection for the period beginning July 1, 1986, and 
ending September 30, 1987, shall be allowed a credit against the gross 
receipts tax imposed by this subsection for the amount of personal property 
tax that is allocable to the period beginning July 1, 1986, and ending 
September 30, 1987, and that is paid pursuant to § 47-1501, and subchap- 
ter II of Chapter 15 of this title. 

(D) Beginning July 1, 1986, a telecommunication company subject to the 
tax imposed by this act may be allowed an alternate method of reporting its 
monthly gross receipts upon showing, to the satisfaction of the Mayor that 
the telecommunication company does not have the capability to identify the 
jurisdiction of origination or termination of a particular toll telecommuni- 
cation service. This showing shall be made by a written petition to the 
Mayor, which shall include the factual basis for the company's inability to 
identify the jurisdiction of origination or termination of a particular toll 
telecommunication service, with supporting documentation, and an alter- 
native method of reporting for the services for which the company is 
unable to identify the jurisdiction of origination or termination that the 
company believes is reasonable and equitable, with supporting documenta- 
tion. The Mayor may employ a reasonable and equitable alternate method 
for reporting a telecommunication company's gross receipts from this 
service based on information submitted pursuant to this subsection or any 
other information made available to the Mayor. Any alternate method for 
reporting a telecommunication company's gross receipts that is authorized 
by the Mayor shall apply only to the service for which the company is 
unable to identify the jurisdiction of origination or termination and shall 
not affect the reporting of any other gross receipts. Nothing in this section 
shall be deemed to relieve the obligation of a telecommunication company 
to pay the tax imposed by this act. 

(4) Gross receipts from the sale by any telecommunication company of toll 
telecommunication services for resale to any other telecommunication com- 
pany subject to the gross receipts tax under this subsection shall be exempt 
from the gross receipts tax under this subsection. 

(5) For purposes of this subsection: 

161 



§ 47-2501 TAXATION, LICENSING, FEES, ETC. 

(A) The term "telecommunication company" includes and is not limited 
to every person, as defined in § 47-200 l(i), and lessee of a person who 
provides for the transmission or reception within the District of Columbia 
of any form of toll telecommunication service for a consideration. 

(B) The term "toll telecommunication service" means the transmission 
or reception of any sound, vision, or speech communication for which 
there is a toll charge that varies in amount with the distance or elapsed 
transmission time of each individual communication; or the transmission 
or reception of any sound, vision, or speech communication that entitles a 
person, as defined in § 47-200 l(i), upon the payment of a periodic charge, 
which is determined as a flat amount or upon the basis of total elapsed 
transmission time, to an unlimited number of communications to or from 
all or a substantial portion of the persons having telephone or radio 
telephone stations in a specified area that is outside the local telephone 
system area in which the station providing this service is located. 

(c) Notwithstanding any other provision of law, each gas company, electric 
company, telephone company, telecommunication company, and each person 
who, by any method of delivery, delivers heating oil to an end-user in the 
District, and each nonpublic utility who sells natural or artificial gas that is 
delivered, by any method, to an end-user in the District subject to the tax 
imposed by this section shall pay, in addition to any tax imposed by this section, 
the franchise tax imposed by Chapter 18 of this title, the real property tax 
imposed by Chapter 8 of this title, and the personal property tax imposed by 
§ 47-1501, and subchapter II of Chapter 15 of this title, to the extent provided 
in § 47-1508. Beginning in FY 1999, the amount of tax imposed by this section 
shall not be calculated as gross revenues to which the tax is then applied. 

(d) Before February 1, 1988, the Mayor shall: 

(1) Report to the Council on the tax treatment of telecommunication and 
related services in other jurisdictions; and 

(2) Make recommendations as to what, if any, additional telecommunica- 
tion and related services should be subject to tax by the District. 

(d-l)(l) Before the 21st day of each calendar month, each electric company 
that provides distribution services to District of Columbia ratepayers shall: 

(A) File an affidavit with the Mayor indicating the number of kilowatt- 
hours of electricity delivered for final consumption in the District of 
Columbia for the preceding calendar month; and 

(B)(i) Pay to the Mayor a tax of $0.0077 for each kilowatt-hour of 
electricity delivered to end-users in the District of Columbia for the preced- 
ing calendar month; and 

(h)(1) Pay to the Mayor a tax of $0.0007 for each kilowatt-hour of 
electricity delivered to nonresidential end-users in the District of Colum- 
bia for the preceding calendar month. 

(II) Revenues received by the District pursuant to this sub-subpara- 
graph shall be deposited in the Ballpark Revenue Fund established by 

162 



FINANCIAL INSTITUTION & UTILITIES TAXES § 47-2501 

[§ 10-1601.02]. Payments under this sub-subparagraph shall be in 
addition to any other payments under this section. 

(2) Each electric company providing distribution services to District of 
Columbia ratepayers shall be allowed to recover the tax imposed under 
paragraph (1) of this subsection in its rates. Recovery of the tax shall not be 
subject to any rate cap imposed pursuant to In the Matter of the Investigation 
into Electrical Services, Market Competition, and Regulation Policies, For- 
mal Case No. 945 (Public Service Commission 1995) or Chapter 15 of Title 
34. 

(3) The tax imposed under paragraph (1) of this subsection shall be 
reflected as a separate line item on each bill for distribution services sent by 
an electric company. 

(4) The rate of tax in paragraph (1)(B) of this subsection shall be subject to 
reduction in accordance with § 47-143. 

(e) The Mayor shall issue retroactive and prospective rules necessary to carry 
out the provisions of this section in accordance with § 2-505. 

(July 1, 1902, 32 Stat. 617, ch. 1352, § 6, par. 5; July 26, 1939, 53 Stat. 1107, ch. 367, 
title IV, § 2(a); May 18, 1954, 68 Stat. 118, ch. 218, title XIV, § 1401; July 24, 1956, 70 
Stat. 599, ch. 669, § 8(a); Oct. 21, 1972, 86 Stat. 1016, Pub. L. 92-518, title III, 
§ 303(a); Oct. 21, 1975, D.C. Law 1-23, title V, § 501(a)(1), 22 DCR 2105; Sept. 13, 
1980, D.C. Law 3-95, § 201(a), (b), 27 DCR 3509; June 22, 1983, D.C. Law 5-14, § 102, 
30 DCR 2632; Oct. 1, 1987, D.C. Law 7-25, § 2, 34 DCR 5068; Sept. 20, 1989, D.C. Law 
8-26, § 22, 36 DCR 4723; Aug. 17, 1991, D.C. Law 9-34, § 2, 38 DCR 4223; Sept. 10, 
1992, D.C. Law 9-145, § 110(a), 39 DCR 4895; Feb. 5, 1994, D.C. Law 10-68, § 48, 40 
DCR 6311; June 14, 1994, D.C. Law 10-128, §§ 106(a), 106(b), 41 DCR 2096; Apr. 18, 
1996, D.C. Law 1 1-1 10, § 55, 43 DCR 530; enacted, Apr. 9, 1997, D.C, Law 1 1-254, § 2, 
44 DCR 1575; Apr. 30, 1998, D.C. Law 12-99, § 2(b), 45 DCR 1524; Apr. 20, 1999, D.C. 
Law 12-264, § 52(p), 46 DCR 2118; July 18, 2000, D.C. Law 13-148, § 2(c), 47 DCR 
4636; June 5, 2003, D.C. Law 14-307, § 902(d), 49 DCR 11664; Mar. 13, 2004, D.C. Law 
15-105, § 86(a), 51 DCR 881; Apr. 8, 2005, D.C. Law 15-320, § 110(e), 52 DCR 1757.) 

Historical and Statutory Notes 

Prior Codifications "(3) After December 31, 2002, pay to the 

1981 Ed., § 47-2501. Mayor 11% of these gross receipts from sales 

1973 Ed., § 47-1701. included in bills rendered after December 31, 

2002, for a telephone company, 11% of these 

Effect of Amendments gross receipts from deliveries made after De- 

D.C. Law 13-148, in subsec. (a), in the intro- cember 31, 2002, for a person who delivers 

ductory text deleted ", electric lighting" follow- heating oil to an end-user in the District, or 

ing "each gas"; in par. (3) substituted "for a gas 11% of these gross receipts from sales deter- 

company" for "for an electric lighting or gas mined from meters read after December 31, 

company"; in subsec. (c) substituted "gas com- 2002, for a gas company; or 

pairy, electric company" for "each gas, electric „ (4) After Dec ember 15, 1996, pay to the 

lighting and substituted in addition to any M 1Q% of the recei from me saks 

tax imposed by this section, for in addition of natuml Qr ^^ fe a ub]ic utiiit 

to the eross receipts tax, ; and added subsec. j v a u ^ u 1 c mn^ u 

/j i\ person delivered alter December 15, 1996, by 

_ ' . . ^^^ . , . , any method, to an end-user located in the Dis- 

D.C. Law 14-307, in subsec. (a), rewrote pars. . • . >. 

(3) and (4); added subsec. (a-1); and in subsec. 

(d-1), substituted "$0.0077" for "$0,007" in D.C. Law 15-105 in subsec. (a-1), substituted 

par. (1)(B), and added par. (4). Prior to amend- "§ 47-368.03" for "§ 47-143". 

ment, pars. (3) and (4) of subsec. (a) had read as D.C. Law 15-320 rewrote subsecs. (a)(2), (3), 

follows: and (4); added subsec. (a-2); and rewrote sub- 

163 



§47-2501 



TAXATION, LICENSING, FEES, ETC. 



sec. (d-l)(l)(B). Prior to amendment, subsecs. 
(a)(2), (3), (4), and (d-l)(l)(B) read as follows: 

"(2) Until May 31, 1994, pay to the Mayor 
9.7% of these gross receipts; 

"(3) After December 31, 2004, pay to the 
Mayor 1 1 % of these gross receipts from sales 
included in bills rendered after December 31, 
2004 for nonresidential customers and 10% of 
these gross receipts from sales included in bills 
rendered after December 31, 2004 for residen- 
tial customers for a telephone company, 11% of 
these gross receipts from deliveries made after 
December 31, 2004 for nonresidential custom- 
ers and 10% of these gross receipts from deliv- 
eries made after December 31, 2004 for residen- 
tial customers for a person who delivers heating 
oil to an end-user in the District, or 11% of 
these gross receipts from sales determined from 
meters read after December 31, 2004 for non- 
residential customers and 10% of these gross 
receipts from sales determined from meters 
read after December 31, 2004 for residential 
customers for a gas company; or 

"(4) After December 31, 2002, pay to the 
Mayor 11% of the gross receipts from the sales 
of natural or artificial gas by a nonpublic utility 
person delivered after December 31, 2002, by 
any method, to an end-user located in the Dis- 
trict. 

"(B) Pay to the Mayor a tax of $0.0077 for 
each kilowatt-hour of electricity delivered to 
end-users in the District of Columbia for the 
preceding calendar month." 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 20 of Toll Telecommunications Ser- 
vice Tax Temporary Act of 1989 (D.C. Law 8-4, 
May 23, 1989, law notification 36 DCR 4154). 

For temporary (225 day) amendment of sec- 
tion, see § 2 of District of Columbia Gross Re- 
ceipts and Toll Telecommunication Service Tax 
Temporary Amendment Act of 1991 (D.C. Law 
9-34, August 17, 1991, law notification 38 DCR 
5801). 

For temporary (225 day) amendment of sec- 
tion, see § 2 of District of Columbia Gross Re- 
ceipts and Toll Telecommunication Service Tax 
Temporary Amendment Act of 1992 (D.C. Law 
9-124, June 11, 1992, law notification 39 DCR 
4686). 

For temporary (225 day) amendment of sec- 
tion, see § 2 of Natural and Artificial Gas and 
Gross Receipts Tax Temporary Amendment Act 
of 1996 (D.C. Law 11-260, April 25, 1997, law 
notification 44 DCR 6798). 

Section 2(d) of D.C. Law 16-7, in subsec. (a), 
in par. (3), deleted "11% of these gross receipts 
from deliveries made after December 31, 2002, 
for a person who delivers heating oil to an end- 
user in the District,", and added par. (3 A) to 
read as follows: 



"(3A) After April 30, 2003, pay to the Mayor 
11% of these gross receipts from deliveries 
made after April 30, 2003, for a person who 
delivers heating oil to an end-user in the Dis- 
trict." 

Section 6(b) of D.C. Law 16-7 provides that 
the act shall expire after 225 days of its having 
taken effect. 

Emergency Act Amendments 

For temporary amendment of section, see § 2 
of the Natural and Artificial Gas Gross Receipts 
Tax Emergency Amendment Act of 1996 (D.C. 
Act 11-508, January 17, 1997, 44 DCR 1227), 
and § 2 of the Natural and Artificial Gas Gross 
Receipts Tax Congressional Review Emergency 
Amendment Act of 1997 (D.C. Act 12-51, March 
31, 1997, 44 DCR 2201). 

For temporary policy statement of act, see § 4 
of the Natural and Artificial Gas Gross Receipts 
Tax Emergency Amendment Act of 1996 (D.C. 
Act 11-508, January 17, 1997, 44 DCR 1227). 

For temporary policy statement of act, see § 4 
of the Natural and Artificial Gas Gross Receipts 
Tax Congressional Review Emergency Amend- 
ment Act of 1997 (D.C. Act 12-51, March 31, 
1997, 44 DCR 2201). 

For temporary amendment of section, see 
§ 2(b) of the Natural and Artificial Gas Gross 
Receipts Tax Congressional Review Emergency 
Amendment Act of 1998 (D.C. Act 12-304, 
March 20, 1998, 45 DCR 1898). 

For temporary (90 day) amendment of sec- 
tion, see § 902(d) and 903 of Fiscal Year 2003 
Budget Support Amendment Emergency Act of 

2002 (D.C. Act 14-544, December 4, 2002, 49 
DCR 11700). 

For temporary (90 day) amendment of sec- 
tion, see §§ 902(d) and 903 of the Fiscal Year 

2003 Budget Support Amendment Congression- 
al Review Emergency Act of 2003 (D.C. Act 
15-27, February 24, 2003, 50 DCR 2151). 

For temporary (90 day) amendment of sec- 
tion, see §§ 902(d) and 903 of Fiscal Year 2003 
Budget Support Amendment Second Congres- 
sional Review Emergency Act of 2003 (D.C. Act 
15-103, June 20, 2003, 50 DCR 5499). 

For temporary (90 day) amendment of sec- 
tion, see § 2(d) of Finance and Revenue Techni- 
cal Corrections Emergency Amendment Act of 
2005 (D.C. Act 16-51, March 17, 2005, 52 DCR 
3164). 

For temporary (90 day) amendment of sec- 
tion, see § 2(b) of Utility Taxes Technical Cor- 
rections Emergency Act of 2005 (D.C. Act 
16-86, May 18, 2005, 52 DCR 5265). 

Legislative History of Laws 

Law 1-23, the "Revenue Act of 1975," was 
introduced in Council and assigned Bill No. 
1-47, which was referred to the Committee on 
Finance and Revenue. The Bill was adopted on 



164 



FINANCIAL INSTITUTION & UTILITIES TAXES 



§47-2501 



first, amended first, and second readings, and 
reconsideration of second reading, on April 15, 
1975, June 1, 1975, June 24, 1975 and July 11, 
1975, respectively. Signed by the Mayor on 
July 23, 1975, it was assigned Act No. 1-34 and 
transmitted to both Houses of Congress for its 
review. 

For legislative history of D.C. Law 3-95, see 
Historical and Statutory Notes following 
§ 47-2510. 

Law 5-14, the "District of Columbia Revenue 
Act of 1983," was introduced in Council and 
assigned Bill No. 5-74, which was referred to 
the Committee on Finance and Revenue. The 
Bill was adopted on first and second readings 
on April 12, 1983 and April 26, 1983, respec- 
tively. Signed by the Mayor on May 4, 1983, it 
was assigned Act No. 5-29 and transmitted to 
both Houses of Congress for its review. 

Law 7-25, the "Gross Receipt Tax Amend- 
ment Act of 1987," was introduced in Council 
and assigned Bill No. 7-186, which was re- 
ferred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on June 30, 1987 and July 14, 1987, 
respectively. Signed by the Mayor on July 17, 
1987, it was assigned Act No. 7-47 and trans- 
mitted to both Houses of Congress for its re- 
view. 

Law 8-26, the "Toll Telecommunications Ser- 
vice Tax Act of 1989," was introduced in Coun- 
cil and assigned Bill No. 8-166, which was 
referred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on May 30, 1989 and June 13, 1989, 
respectively. Signed by the Mayor on June 27, 
1989, it was assigned Act No. 8-48 and trans- 
mitted to both Houses of Congress for its re- 
view. 

For legislative history of D.C. Law 9-145, see 
Historical and Statutory Notes following 
§ 47-2501.01. 

Law 10-68, the "Technical Amendments Act 
of 1993," was introduced in Council and as- 
signed Bill No. 10-166, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on June 
29, 1993, and July 13, 1993, respectively. 
Signed by the Mayor on August 23, 1993, it was 
assigned Act No. 10-107 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 10-68 became effective on February 5, 
1994. 

Law 10-128, the "Omnibus Budget Support 
Act of 1994," was introduced in Council and 
assigned Bill No. 10-575, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on March 
22, 1994, and April 12, 1994, respectively. 
Signed by the Mayor on April 14, 1994, it was 
assigned Act No. 10-225 and transmitted to 



both Houses of Congress for its review. D.C. 
Law 10-128 became effective on June 14, 1994. 

Law 11-110, the "Technical Amendments Act 
of 1996," was introduced in Council and as- 
signed Bill No. 11-485, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on Decem- 
ber 5, 1995, and January 4, 1996, respectively. 
Signed by the Mayor on January 26, 1996, it 
was assigned Act No. 11-199 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 11-110 became effective on April 18, 1996. 

Law 12-99, the "Natural and Artificial Gas 
Gross Receipts Tax Amendment Act of 1998," 
was introduced in Council and assigned Bill No. 
12-150, which was referred to the Committee 
on Finance and Revenue. The Bill was adopted 
on first and second readings on December 4, 
1997, and January 6, 1998, respectively. 
Signed by the Mayor on January 26, 1998, it 
was assigned Act No. 12-273 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 12-99 became effective on April 30, 1998. 

Law 12-264, the "Technical Amendments Act 
of 1998," was introduced in Council and as- 
signed Bill No. 12-804, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on No- 
vember 10, 1998, and December 1, 1998, re- 
spectively. Signed by the Mayor on January 7, 
1999, it was assigned Act No. 12-626 and trans- 
mitted to both Houses of Congress for its re- 
view. D.C. Law 12-264 became effective on 
April 20, 1999. 

Law 13-148, the "Electricity Tax Act of 
2000," was introduced in Council and assigned 
Bill No. 13-280, which was referred to the 
Committee on Finance and Revenue. The Bill 
was adopted on first and second readings on 
March 7, 2000, and April 4, 2000, respectively. 
Signed by the Mayor on July 18, 2000, it was 
assigned Act No. 13-335 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 13-148 became effective on July 18, 2000. 

For Law 14-307, see notes following 
§ 47-903. 

For Law 15-105, see notes following 
§ 47-902. 

For Law 15-320, see notes following 
§ 47-368.03. 

References in Text 

"This act", referred to in (b)(1)(B) and two 
places in (b)(3)(D), is D.C. Law 7-25. 

Section 47-1501, referred to in subsections 
(b)(3)(C) and (c) of this section, was repealed by 
§ 24 of D.C. Law 6-212. 

Editor's Notes 

D.C. Law 15-324, § 2, purports to amend 
par. (3) of subsec. (a) without reference to the 
prior amendment by D.C. Law 15-320, 



165 



§ 47-2501 



TAXATION, LICENSING, FEES, ETC. 



§ 1 10(e). The amendment by D.C. Law 15-324, 
§ 2, was not effective. 

Delegation of Authority 

Delegation of authority under Law 5-14, see 
Mayor's Order 83-190, July 25, 1983. 

Delegation of authority pursuant to D.C. Law 
7-25, the "Gross Receipts Tax Amendment Act 
of 1987", see Mayor's Order 94-120, May 16, 
1994 (41 DCR3240). 



Miscellaneous Notes 

Mayor authorized to issue rules: Section 
1 102 of D.C. Law 5-14 provided that the Mayor 
shall issue rules necessary to cany out the pro- 
visions of the act. 

Section 903 of D.C. Law 14-307 provides: 

"Sec. 903. Applicability. 

"Section 902 shall apply as of January 1, 
2003." 



Cross References 

Compensating-use tax, "retail sale", "sale at retail" and "sold at retail" defined, exceptions, see 

§ 47-2201. 
Gross sales tax, exemptions, sales of personal property purchased by a toll telecommunication 

company, see § 47-2005. 
Income and franchise taxes, purpose of chapter, imposition of franchise tax, see § 47-1810.01. 
Taxation of personal property, exemptions, wireless telecommunication company, see § 47-1508. 
Tax on corporations and financial institutions, "corporation," "taxable income" and "taxable 

period" defined, see § 47-1807.01. 
Toll telecommunication service tax, exemptions, see § 47-3904. 

Section References 

This section is referred to in §§ 47-368.03, 47-2001, and 47-2507. 



Library References 



Key Numbers 

District of Columbia ®=>33(3), 33(6), 33(9). 
Westlaw Topic No. 132. 

ALR Library 

Constitutionality, Construction, And Applica- 
tion Of State And Local Public-utility-gross- 



receipts-tax Statutes — Modern Cases, 58 
A.L.R. 5th 187. 

Encyclopedias 

C.J.S. District of Columbia §§ 33, 38. 



Notes of Decisions 



In general 2 

Electric companies 4 

Remand 6 

Sales taking place within District 

Telecommunications 5 

Validity 1 



1. Validity 

Tax assessed by District of Columbia against 
gas, electric, and telephone companies on basis 
of their gross earnings for preceding year, from 
whatever source derived, held not a tax upon 
gross earnings and unconstitutional as a burden 
upon interstate commerce, but a "franchise tax" 
measured by gross earnings. D.C. Code 1929, T. 
20, § 760. Potomac Elec. Power Co. v. Hazen, 
1937, 90 F.2d 406, 67 App.D.C. 161, certiorari 
denied 58 S.Ct. 11, 302 U.S. 692, 82 L.Ed. 535. 
Commerce ^ 70; Taxation ^ 3604 

District's enactment of tax on gross receipts 
received from sale of toll communications ser- 
vices that originated from or terminated on 
telecommunications equipment located in Dis- 
trict and billed to District telephone did not 



violate origination clause requirement that reve- 
nue bill originate in House of Representatives; 
self-government act, which provided source of 
local government's taxing authority, was not 
"revenue bill" for origination clause purposes, 
given that bill did not levy taxes to generate 
revenue for United States government, but rath- 
er provided measure of self-government for citi- 
zens of District. U.S.C.A. Const. Art. 1, § 7, cl. 
1; D.C.Code 198.1, §§ 1-201 et seq., 
47-2501 (b). Sprint Communications Co. v. 
Kelly, 1994, 642 A.2d 106, certiorari denied 115 
S.Ct. 294, 513 U.S. 916, 130 L.Ed.2d 208. Stat- 
utes ©^ 6; Taxation ©^ 3632 

Enactment of tax on gross receipts received 
from sale of toll communications services that 
originated from or terminated on telecommuni- 
cations equipment located in District and billed 
to District telephone, combined with exemp- 
tions and credits against personal property and 
certain sales and use taxes only when latter 
were paid to District, impermissibly discrimi- 
nated against interstate commerce in violation 
of commerce clause; only company that could 
fully benefit from available exemptions was one 



166 



FINANCIAL INSTITUTION & UTILITIES TAXES 



that sold in the District only what it produced 
there. U.S.C.A. Const. Art. 1, § 8, cl. 3; 
D.C.Code 1981, §§ 47-1508(a)(3)(B), 

47-2005(5), 47-2206(1), 47-250 1(b), (b)(3)(B, 
C). Sprint Communications Co. v. Kelly, 1994, 
642 A.2d 106, certiorari denied 115 S.Ct. 294, 
513 U.S. 916, 130 L.Ed.2d 208. Commerce <3=> 
74.20; Taxation <S=> 3627 

2. In general 

The District of Columbia gross receipts tax 
applicable to public utility companies is an ex- 
cise tax on privilege of furnishing franchised 
public utility services in the District. D.C.Code 
1961, § 47-1701. Chesapeake & Potomac Tel. 
Co. v. District of Columbia, C.A.D.C.1963, 325 
F.2d 217, 117 U.S.App.D.C. 21. District Of 
Columbia <^> 33(6) 

When a public service company supplies ser- 
vices or facilities to another public utility com- 
pany in the same field for sole purpose of en- 
abling the latter company to serve its customers 
more efficiently, such services are not public 
utility commodities or services within meaning 
of gross receipts tax statute applicable to public 
utility companies, and such services are not 
subject to gross receipts tax. D.C.Code 1961, 
§ 47-1701. Chesapeake & Potomac Tel. Co. v. 
District of Columbia, C.A.D.C.1963, 325 F.2d 
217, 117 U.S.App.D.C. 21. District Of Colum- 
bia^ 33(6) 

Successor, which assumed all of liabilities of 
predecessor operator of streetcar and bus lines 
in District of Columbia, was liable for gross 
receipts tax on predecessor's earnings. Joint 
Resolution Jan. 14, 1933, § 13, 47 Stat. 761; 
§ 14, as added by Act Aug. 14, 1955, 69 Stat. 
724; D.C.Code 1951, § 47-1701, as amended by 
Act July 24, 1956, § 8(a), 70 Stat. 598. D.C. 
Transit System, Inc. v. Pearson, D.D.C1957, 149 
F.Supp. 18. District Of Columbia <^> 33(6) 

Public Service Commission's (PSC) holding 
that District of Columbia's gross receipts tax 
(GRT) allows public utilities to collect a "tax-on- 
tax" from customers by permitting gross re- 
ceipts tax on taxes collected by utilities was not 
erroneous given all-encompassing nature of 
gross receipts tax, absence of statutory language 
precluding tax-on-tax effect, and construction of 
statute by representative of Department of Fi- 
nance and Revenue (DFR). D.C.Code 1981, 
§ 47-2501. Stiehler v. Public Service Com'n of 
District of Columbia, 1993, 629 A.2d 1211. 
Taxation ©=> 3707 

3. Sales taking place within District 

In determining whether a sale has taken place 
"within the District of Columbia" so as to be 
subject to a gross receipts tax under the statute 
imposing such a tax on sale of public utility 
commodities and services, where title has 
passed is determinative. D.C.Code 1940, 
§ 47-1701. District of Columbia v. Chesapeake 



§47-2501 

Note 5 

& Potomac Tel. Co., C.A.D.C.1950, 179 F.2d 
814, 86 U.S.App.D.C. 124. District Of Colum- 
bia ®=> 33(3) 

4. Electric companies 

District of Columbia statute assessing fran- 
chise tax against electric companies on basis of 
their gross earnings for preceding year is all- 
inclusive, covering gross earnings from whatev- 
er source derived, and was not intended to have 
local operation only, especially in view of 
amendment narrowing scope of tax on street 
railroads to gross receipts within District, since 
Congress thereby evinced intent to maintain or 
continue in force broad scope of tax imposed on 
other utilities. D.C.Code 1929, T. 20, § 760. 
Potomac Elec. Power Co. v. Hazen, 1937, 90 
F.2d 406, 67 App.D.C. 161, certiorari denied 58 
S.Ct. 11, 302 U.S. 692, 82 L.Ed. 535. Taxation 
<3=>2247 

Gross earnings of power company subject to 
tax include interest and dividends from invest- 
ments and rent from land, buildings, and equip- 
ment (Act July 1, 1902, § 6, par. 5 [32 Stat. 
619]). Potomac Elec. Power Co. v. Rudolph, 
1928, 29 F.2d 634, 58 App.D.C. 261, certiorari 
denied 49 S.Ct. 185, 278 U.S. 656, 73 L.Ed. 
565. Taxation <£=> 2247 

5. Telecommunications 

Payments received by telephone company, 
which rendered telephone services to public in 
the District of Columbia, for services rendered 
to telephone companies doing business in Mary- 
land and Virginia were not subject to gross 
receipts tax applicable to public utility compa- 
nies doing business in District of Columbia. 
D.C.Code 1961, § 47-1701. Chesapeake & Po- 
tomac Tel. Co. v. District of Columbia, C.A.D.C. 
1963, 325 F.2d 217, 117 U.S.App.D.C. 21. Dis- 
trict Of Columbia <^> 33(9) 

Sale of advertising space and black letter list- 
ings in telephone company's classified directory 
was sale of "public utility commodities and ser- 
vices", and taxable under the District of Colum- 
bia statute providing for gross receipts tax on 
sale of such commodities and services. 
D.C.Code 1940, § 47-1701. District of Colum- 
bia v. Chesapeake & Potomac Tel. Co., C.A.D.C. 
1950, 179 F.2d 814, 86 U.S.App.D.C. 124. Dis- 
trict Of Columbia <&=> 33(9) 

Sale of street-address directories by telephone 
company in District of Columbia was a sale of 
"public utility commodities", and taxable under 
statute providing for gross receipts tax on sale 
of such commodities. D.C.Code 1940, 
§ 47-1701. District of Columbia v. Chesapeake 
& Potomac Tel. Co., C.A.D.C.1950, 179 F.2d 
814, 86 U.S.App.D.C. 124. District Of Colum- 
bia <^> 33(9) 

Sale of directories by District of Columbia 
telephone company to companies outside the 



167 



§47-2501 

Note 5 

District involved sale of "public utility commod- 
ities and services", and, if title passed within the 
District, sales were taxable under the statute 
taxing gross receipts from sale of such commod- 
ities and services within the district. D.C.Code 
1940, § 47-1701. District of Columbia v. Ches- 
apeake & Potomac Tel Co., C.A.D.C.1950, 179 
F.2d 814, 86 U.S.App.D.C. 124. District Of 
Columbia^ 33(9) 

Sale of telephone directory covers was sale of 
"public utility commodities", and was taxable 
under District of Columbia statute imposing 
gross receipts tax upon sale of such commodi- 
ties. D.C.Code 1940, § 47-1701. District of 
Columbia v. Chesapeake & Potomac Tel. Co., 
C.A.D.C.1950, 179 F.2d 814, 86 U.S.App.D.C. 
124. District Of Columbia C=> 33(9) 

Where all telephone company's services were 
performed within District of Columbia, its re- 
ceipts from all its services including handling of 
interstate calls, which services were necessarily 
performed in conjunction with services which 
connecting companies performed outside the 
District, were subject to tax imposed on gross 
receipts from sale of public utility services with- 
in the District. D.C.Code 1940, § 47-1701. 
Chesapeake & Potomac Tel. Co. v. District of 
Columbia, 1943, 137 F.2d 674, 78 U.S.App.D.C. 
53. District Of Columbia <3=> 33(9) 

District of Columbia statute assessing fran- 
chise tax against telephone companies on basis 
of their gross earnings for preceding year is all- 
inclusive, covering gross earnings from whatev- 
er source derived, and was not intended to have 
local operation only, especially in view of 
amendment narrowing scope of tax on street 
railroads to gross receipts within District, since 
Congress thereby evinced intent to maintain or 
continue in force broad scope of tax imposed on 
other utilities. D.C.Code 1929, T. 20, § 760. 



TAXATION, LICENSING, FEES, ETC. 

Potomac Elec. Power Co. v. Hazen, 1937, 90 
F.2d 406, 67 App.D.C. 161, certiorari denied 58 
S.Ct. 11, 302 U.S. 692, 82 L.Ed. 535. Taxation 
<3^2246 

Network access revenues received by tele- 
phone company from various competitive long- 
distance telephone common carriers for provid- 
ing" exchange access to local customers were 
nontaxable as they were not from the sale of 
public utility commodities and services. 
D.C.Code 1981, § 47-2501. District of Colum- 
bia v. Chesapeake & Potomac Telephone Co., 
1986, 516 A.2d 181. District Of Columbia €=> 
33(9) 

"Sale of public utility commodities and ser- 
vices" does not include a telephone company 
supplying public utility commodities to other 
telecommunications carriers which, in turn, 
provide service for the telephone company's 
customers; and, therefore, the network access 
revenues derived therefrom are not taxable un- 
der this section. C & P Tel. Co. v. District of 
Columbia, 113 WLR 1829 (Super. Ct. 1985). 

6. Remand 

Where Board of Tax Appeals held that District 
of Columbia might impose gross receipts tax on 
sale of directories to telephone companies out- 
side of the district, but made no specific finding 
on question of when and where title in the 
directories passed, and record did not show 
where it passed, Court of Appeals would re- 
mand case to the board for findings, on tele- 
phone company's appeal from order imposing 
tax. D.C.Code 1940, §§ 28-1203, 47-1701, 
47-2403, 47-2404. District of Columbia v. 
Chesapeake & Potomac Tel. Co., C.A.D.C.1950, 
179 F.2d 814, 86 U.S.App.D.C. 124. District Of 
Columbia €=> 33(25) 



§ 47—2501.01. Television, video, or radio service to subscribers or paying 
customers. 

(a) On a quarterly basis and at the quarterly intervals prescribed by the 
Mayor, each company that sells or charges for cable television service, satellite 
relay television service, and any and all other distribution of television, video, 
or radio service with or without the use of wires provided to subscribers or 
paying customers, whether for basic service, ancillary service, or other special 
service, and any other charges related to providing the services within the 
District of Columbia, including, but not limited to, rental of signal receiving 
equipment, shall: 

(1) File an affidavit with the Mayor indicating the amount of its gross 
receipts for the preceding calendar month from the sale of or charges for the 
services within the District; 

(2) Until May 31, 1994, pay to the Mayor 9.7% of these gross receipts; and 

(3) After May 31, 1994, pay to the Mayor 10% of its gross receipts from 
sales included in bills rendered after May 31, 1994. 

168 



FINANCIAL INSTITUTION & UTILITIES TAXES 



§47-2501.01 



(b) Notwithstanding any other provision of law, each company subject to the 
tax imposed by this section shall pay, in addition to the gross receipts tax, the 
franchise tax imposed by Chapter 18 of this title, the real property tax imposed 
by Chapter 8 of this title, the personal property tax imposed by § 47-1521 et 
seq., to the extent provided in § 47-1508. 

(c) For the purpose of this section, the term "company" does not include a 
nonprofit educational organization that provides programming to subscribers 
or other persons under an Instructional Television Fixed Service License issued 
by the Federal Communications Commission. The gross receipts of a nonprofit 
educational organization that provides programming to subscribers or other 
persons under an Instructional Television Fixed Service License issued by the 
Federal Communications Commission shall not be subject to the tax established 
by this section. 

(July 1, 1902, ch. 1352, § 6, par. (5A), as added Sept. 10, 1992, D.C. Law 9-145, 
§ 1 10(b), 39 DCR 4895; Oct. 7, 1992, D.C. Law 9-177, § 10(b), 39 DCR 5868; June 14, 
1994, D.C. Law 10-128, § 106(c), 41 DCR 2096; May 16, 1995, D.C. Law 10-255, § 45, 
41 DCR 5193; Apr. 9, 1997, D.C. Law 11-198, § 104, 43 DCR 4569; enacted, Apr. 9, 
1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2501.1. 



Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 110(a) of Omnibus Budget Support 
Temporary Act of 1992 (D.C. Law 9-134, July 
23, 1992, law notification 39 DCR 5815). 

For temporary (225 day) amendment of sec- 
tion, see § 104 of Fiscal Year 1997 Budget 
Support Temporary Amendment Act of 1996 
(D.C. Law 12-4, May 23, 1997, law notification 
44 DCR 3718). 

Emergency Act Amendments 

For temporary amendment of section, see 
§ 106 of the Fiscal Year 1997 Budget Support 
Emergency Act of 1996 (D.C. Act 11-302, July 
25, 1996,43 DCR 4181). 

For temporary repeal of § 106 of D.C. Act 
11-360, see § 2(d) of the Fiscal Year 1997 Bud- 
get Support Emergency Amendment Act of 1997 
(D.C. Act 12-37, March 18, 1997, 44 DCR 
1935). 

Legislative History of Laws 

Law 9-145, the "Omnibus Budget Support 
Act of 1992," was introduced in Council and 
assigned Bill No. 9-222, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on May 
12, 1992, and June 2, 1992, respectively. Ap- 
proved without the signature of the Mayor on 
June 22, 1992, it was assigned Act No. 9-225 
and transmitted to both Houses of Congress for 



its review. D.C. Law 9-145 became effective on 
September 10, 1992. 

Law 9-177, the "Real Property Tax Rates for 
Tax Year 1993 and Real Property Tax Revision 
and Reclassification Amendment Act of 1992," 
was introduced in Council and assigned Bill No. 
9-563, which was referred to the Committee of 
the Whole. The Bill was adopted on first and 
second readings on June 23, 1992, and July 7, 
1992, respectively. Signed by the Mayor on 
July 28, 1992, it was assigned Act No. 9-283 
and transmitted to both Houses of Congress for 
its review. D.C. Law 9-177 became effective on 
October 7, 1992. 

For legislative history of D.C. Law 10-128, 
see Historical and Statutory Notes following 
§ 47-2501. 

Law 10-255, the "Technical Amendments Act 
of 1994," was introduced in Council and as- 
signed Bill No. 10-673, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on June 
21, 1994, and July 5, 1994, respectively. 
Signed by the Mayor on July 25, 1994, it was 
assigned Act No. 10-302 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 10-255 became effective May 16, 1995. 

Law 11-198, the "Fiscal Year 1997 Budget 
Support Act of 1996," was introduced in Coun- 
cil and assigned Bill No. 11-741, which was 
referred to the Committee on the Whole. The 
Bill was adopted on first and second readings 
on June 19, 1996, and July 3, 1996, respectively. 
Signed by the Mayor on July 26, 1996, it was 
assigned Act No. 1 1-360 and transmitted to 



169 



§47-2501.01 TAXATION, LICENSING, FEES, ETC. 

both Houses of Congress for its review. D.C. 
Law 11-198 became effective on April 9, 1997. 

Cross References 

Gross sales tax, exemptions, sales of personal property purchased by a digital audio radio satellite 
service company, see § 47-2005. 

Library References 
Key Numbers Encyclopedias 

District of Columbia @=>33(9). c.J.S. District of Columbia § 33. 

Westlaw Topic No. 132. 

§ 47-2502. Bonding, title, guaranty and fidelity companies. 

All companies, incorporated or otherwise, who guarantee the fidelity of any 
individual or individuals, such as bonding companies, and all companies who 
furnish abstracts of titles to real property, or who insure real estate titles, shall 
pay to the Collector of Taxes of the District of Columbia 3% of their gross 
receipts in the District of Columbia. 

(July 1, 1902, 32 Stat. 619, ch. 1352, § 6, par. 6; Apr. 28, 1904, 33 Stat. 564, ch. 1815; 
Oct 21, 1975, D.C. Law 1-23, title V, § 501(a)(2), 22 DCR 2105; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Miscellaneous Notes 

1981 Ed., § 47-2502. Office of Collector of Taxes abolished: See 

1973 Ed., § 47-1702. Historical and Statutory Notes following 

Legislative History of Laws ^ 47-401. 

For legislative history of D.C. Law 1-23, see 

Historical and Statutory Notes following 

§ 47-2501. 

Library References 
Key Numbers Encyclopedias 

District of Columbia ®=>33(3), 33(6). c j S . District of Columbia §§ 33, 38. 

Westlaw Topic No. 132. 

Notes of Decisions 

In general 1 ing on title insurance companies and certain 

others a tax of one and one-half per centum of 

1 In general their gross receipts in the District of Columbia. 

'Delaware title insurance company which D.C.Code 1940, § 47-1702. Suburban Title & 

transacted all its business in the District of Inv - Cor P- v - District of Columbia, C.A.D.C. 

Columbia but whose business related entirely to 1950, 180 F.2d 387, 86 U.S.App.D.C. 1 12. Dis- 

Maryland land was taxable under statute impos- trict Of Columbia <&=> 33(6) 

§ 47-2503. Private banks. 

Private banks or bankers not incorporated shall pay a tax of $500 per annum. 
Every person, firm, company, or association not incorporated having a place of 
business where credits are opened by the deposit or collection of moneys or 
currency subject to be paid or remitted upon draft, check, or order, or where 
money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or 

170 



FINANCIAL INSTITUTION & UTILITIES TAXES § 47-2505 

promissory notes, or where stocks, bonds, bills of exchange, or promissory 
notes are received for discount or for sale, shall be regarded as a private bank 
or banker. 

(July 1, 1902, 32 Stat. 621, ch. 1352, § 6, par. 14; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2,44DCR1575.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2503. 
1973 Ed.. § 47-1706. 



Library References 
Key Numbers Encyclopedias 

District of Columbia <3=>33(8). C .J.S. District of Columbia § 33. 

Westlaw Topic No. 132. 

§ 4 7-2 5 04 . Washington Stock Exchange. 

The Washington Stock Exchange, through its president or treasurer, shall pay 
to the Collector of Taxes of the District of Columbia a sum equal to $500 per 
annum in lieu of tax on the members thereof for business done on said 
exchange. 

(July 1, 1902, 32 Stat. 622, ch. 1352, § 6, par. 15; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44DCR1575.) 

Historical and Statutory Motes 

Prior Codifications Miscellaneous Notes 

1981 Ed, § 47-2504. Office of Collector of Taxes abolished: See 

," „,, ^ , ' c „„ irTrt „ Historical and Statutory Notes following 

1973 Ed., S 47-1707. | 47-401. 

Library References 
Key Numbers Encyclopedias 

District of Columbia <3=>33(3). C.J.S. District of Columbia §§ 33, 38. 

Westlaw Topic No. 132. 

§ 47-2505, Note brokers. 

Note brokers shall pay a tax of $100 per annum. Every person, firm, 
company, or association not incorporated (except private banks and bankers) 
that loans money on promissory notes without real estate or collateral security 
or advances money on personal property as security without possession of said 
personal property shall be deemed a note broker; provided, that exception shall 
be made of cooperative associations whose business is restricted to the mem- 
bers of such association. 

(July 1, 1902, 32 Stat. 622, ch. 1352, § 6, par. 16; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44DCR1575.) 

Historical and Statutory Notes 
Prior Codifications Emergency Act Amendments 

1981 Ed., § 47-2505. For temporary (90 day) amendment of sec- 

1973 Ed., § 47-1708. tion, see § 2302(a) of the Fiscal Year 2001 Bud- 

171 



§ 47-2505 TAXATION, LICENSING, FEES, ETC. 

get Support Congressional Review Emergency Development Emergency Amendment Act of 
Act of 2000 (D.C. Act 13-438, October 6, 2000, 2000 (D.C. Act 13-500, December 1, 2000, 48 
47DCR8740). DCR 562). 

For temporary (90 day) amendment of sec- 
tion, see § 4(c) of the Gallery Place Economic 

Library References 
Key Numbers Encyclopedias 

District of Columbia <s=>33(3). C .J.S. District of Columbia §§ 33, 38. 

Westlaw Topic No. 132. 

§ 47-2506. Payment of tax by private banks and note brokers. 

The taxes for said private banks and bankers, and note brokers shall be paid 
to the Collector of Taxes of the District of Columbia, and shall date from the 
first day of July in each year and expire on the 30th day of June following. 
Said taxes shall date from the first day of the month in which the liability 
begins, and payment shall be made for a proportionate amount. 

(July 1, 1902, 32 Stat. 622, ch. 1352, § 6, par. 17; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Miscellaneous Notes 

1981 Ed., § 47-2506. Office of Collector of Taxes abolished: See 

m-n c j c An nnn Historical and Statutory Notes following 

1973 bd., 9 4/-i/uy. § 47_401 

Library References 
Key Numbers Encyclopedias 

District of Columbia <S=>33(3), 33(8). c JS . District of Columbia §§ 33, 38. 

Westlaw Topic No. 132. 

§ 47—2507. Transitional rules for taxing financial institutions. 

(a) Short period. — (1) For financial institutions with a federal taxable year 
ending on a date other than June 30th, a short period return must be filed and 
the tax computed in accordance with § 47-2501 for the period from July 1, 
1981, to the end of the taxpayer's tax year for federal income tax purposes 
(federal tax year). 

(2) The short period return required in paragraph (1) of this subsection 
shall be filed on or before the last day of the month following the close of the 
taxpayer's federal tax year. 

(3) Financial institutions required to file a return as described in this 
subsection are required to make estimated tax payments as follows: 

(A) Pay an amount in the short period divided by 12 multiplied by the 
amount of its tax liability as of June 30, 1980; 

(B) If the taxpayer's short period is 9 months or less, no additional 
estimated tax payment is due; and 

(C) If the taxpayer's short period is more than 9 months, a second 
estimated tax payment is due March 31, 1982, in an amount computed in 
subparagraph (A) of this paragraph. 

172 



FINANCIAL INSTITUTION & UTILITIES TAXES § 47-2507 

(b) Transition period. — (1)(A) The first transition year is a financial institu- 
tion's first full taxable year for federal income tax purposes beginning on or 
after July 1, 1981. 

(B) A taxable year for purposes of this subsection is a 12-month period. 

(2)(A) For each of the 3 transition years, each financial institution shall 

calculate its tax liability and file returns under both the gross earnings tax 

and the franchise tax for the 3 taxable years of the transition period. Each 

financial institution shall calculate its tax liability as follows: 

(i) For the first transition year, the franchise tax plus 100% of the 
difference between the total of the franchise tax plus the personal 
property tax and the gross earnings tax computed for the same taxable 
year; provided, that the computed gross earnings tax is greater than the 
total of the franchise tax plus the personal property tax; and 

(ii) For the 2nd transition year, the franchise tax plus 66 2/3% of the 
difference between the total of the franchise tax plus the personal 
property tax and the gross earnings tax computed for the same taxable 
year; provided, that the computed gross earnings tax is greater than the 
total of the franchise tax plus the personal property tax; 

(iii) For the 3rd transition year, the franchise tax plus 33 1/3% of the 

difference between the total of the franchise tax plus the personal 

property tax and the gross earnings tax computed for the same taxable 

year; provided, that the computed gross earnings tax is greater than the 

total of the franchise tax plus the personal property tax. 

(B) In no event shall the total tax levied be less than the franchise tax 

plus the personal property tax. Any gross earnings tax paid or accrued 

under the provisions of this section shall not be allowed as a deduction in 

arriving at the franchise tax liability. 

(3)(A) During the 3-year transition period described in paragraph (2) of 
this subsection, every financial institution shall make and file a declaration of 
estimated tax at such time or times and under such conditions, and shall 
make payments of such tax during its taxable year in such amounts and 
under such conditions as prescribed in § 47-1812.14 and regulations relating 
thereto. 

(B) For every financial institution required to file a gross earnings tax 
return and a franchise tax return under the 3-year transition period 
described in paragraph (2) of this subsection, the underpayment of estimat- 
ed taxes pursuant to § 47-1 8 12. 14(b) for each taxable year within the 
transition period shall be the excess of: 

(i) The cumulative amount of the installments of estimated franchise 
taxes and gross earnings taxes which would be required to be paid if the 
estimated taxes were equal to 80% of the sum of the taxes shown on the 
franchise tax return for the taxable year and the gross earnings tax 
return for the taxable year, or if a franchise tax return or a gross 
earnings tax return or both were not filed for the taxable year, 80% of the 
total franchise taxes and gross earnings taxes for such year, over 

173 



§ 47-2507 TAXATION, LICENSING, FEES, ETC. 

(ii) The cumulative amount of installments paid for gross earning taxes 
for the taxable year plus the cumulative amount of installments paid for 
franchise taxes for the taxable year on or before the date prescribed for 
payment pursuant to law or regulation. 

(C) After the 3-year transition period, the gross earnings tax provided by 
§ 47-2501 shall not apply to financial institutions and each financial 
institution shall be subject to the franchise tax as provided by Chapter 18 of 
this title. 

(c) Gross earnings tax return filing. — The gross earnings required for each of 
the 3 transition years shall be filed with the Mayor on or before the 15th day of 
March in each year; except, that such returns, if made on the basis of a fiscal 
year, shall be filed on or before the 15th day of the 3rd month following the 
close of such fiscal year. During the transition period referred to in subsection 
(b), there shall be excluded from the gross earnings tax and franchise tax 
computation all earnings resulting from any IBF time deposit or IBF loan. 

(d) Filing extension. — The Mayor may grant a reasonable extension of time 
for filing the returns required by subsection (c) of this section whenever in his 
judgment good cause exists therefor, and he shall keep a record of every such 
extension. Except in the case of a taxpayer who is not within the continental 
limits of the United States, no extension shall be granted for more than 6 
months, and in no case shall such extension be granted for more than 1 year. 

(July 1, 1902, 32 Stat. 622, ch. 1352, § 6, par. 20; Sept. 13, 1980, D.C. Law 3-95, § 301, 
27 DCR 3509; July 24, 1982, D.C. Law 4-130, § 3, 29 DCR 2412; Sept. 17, 1982, D.C. 
Law 4-150, § 201, 29 DCR 3377; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575.) 

Historical and Statutory Notes 

Prior Codifications Act of 1945 Amendment, and Cable Television 

1981 Ed., § 47-2507. Communications Act of 1981 Technical Clarifi- 
cation Amendment Act of 1982," was intro- 

Legislative History of Laws d uced in Council and assigned Bill No. 4-360, 

For legislative history of D.C. Law 3-95, see which was referred to the Committee on Fi- 

Historical and Statutory Notes following nance and Revenue. The Bill was adopted on 

§ 47-2510. fi rs t and second readings on June 22, 1982 and 

Law 4-130, the "Technical Amendments to July 6, 1982, respectively. Signed by the Mayor 

the District of Columbia Financial Institutions on July 21, 1982, it was assigned Act No. 4-221 

Tax Act of 1980 and alley closing in square 569 and transmitted to both Houses of Congress for 

Amendment Act of 1982," was introduced in its review. 
Council and assigned Bill No. 4-328, which was 

referred to the Committee on Finance and Reve- Miscellaneous Notes 

nue. The Bill was adopted on first and second Mayor authorized to issue regulations: Sec- 
readings on April 27, 1982 and May 11, 1982, tion 401 of D.C. Law 4-150 provided that the 
respectively. Signed by the Mayor on June 1, Mayor shall issue regulations necessary to carry 
1982, it was assigned Act No. 4-195 and trans- out the provisions of the act. 
mitted to both Houses of Congress for its re- Mayor authorized to issue rules: Section 
view. 1 102 of D.C. Law 5-1 4 provided that the Mayor 

Law 4-150, the "International Banking Facil- shall issue rules necessary to carry out the pro- 

ities Tax District of Columbia Redevelopment visions of the act. 

Cross References 

Income and franchise taxes, declaration of estimated tax by corporations, financial institutions, and 
unincorporated businesses, see § 47-1812.14. 

174 



FINANCIAL INSTITUTION & UTILITIES TAXES § 47-2509 

Tax on corporations and financial institutions, same — levy and rates, subject to transition rules, see 
§ 47-1807.02. 

Section References 

This section is referred to in § 47-2515. 

Library References 

Key Numbers receipts-tax Statutes — Modern Cases, 58 

District of Columbia <S^33(7), 33(8). A.L.R. 5th 187. 

Westlaw Topic No. 132. 

ALR Library Encyclopedias 

Constitutionality, Construction, And Applica- C.J.S. District of Columbia § 33. 
tion Of State And Local Public-utility-gross- 

§ 47-2508. Applicability of acts of Congress to national banks in the 
District of Colombia. 

The provisions of all acts of Congress relating to national banks shall apply in 
the several states, the District of Columbia, the several territories and posses- 
sions of the United States, and the Commonwealth of Puerto Rico. 

(Sept. 8, 1959, 73 Stat. 458, Pub. L. 86-230, § 14; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44DCR1575.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed, § 47-2508. 
1973 Ed., § 47-1710. 



Library References 
Key Numbers Encyclopedias 

District of Columbia <&^33(8). C J.S. District of Columbia § 33. 

Westlaw Topic No. 132. 

§ 47-2509. Declaration and payment of estimated tax. 

Every bank, trust company, and building association, and all bonding, title, 
guaranty and fidelity companies, subject to the provisions of § 501(a) of the 
Revenue Act of 1975, shall make and file a declaration of estimated tax at such 
time or times and under such conditions, and shall make payments of such tax 
in such amounts and at such times and under such conditions as the Mayor 
shall, by rule, prescribe. Such payments shall not be in excess of the amount 
by which said tax was increased by provisions of this act. 

(Oct. 21, 1975, D.C. Law 1-23, title V, § 501(b), 22 DCR 2091; Nov. 1, 1975, D.C. Law 
1-30, § 2, 22 DCR 2545; June 22, 1983, D.C. Law 5-14, § 103, 30 DCR 2632; enacted, 
Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2509. Law 1-30, the "District of Columbia Revenue 

1Q -.„, s ._ 1711 Act of 1971/' was introduced in Council and 

111 5 Hd. f 9 4M/11. assigned Bill No. 1-156, which was referred to 

the Committee on Finance and Revenue. The 

175 



§ 47-2509 TAXATION, LICENSING, FEES, ETC. 

Bill was adopted on first and second readings Delegation of Authority 

on July 15, 1975 and July 29, 1975 respectively. Delegation of authority under Law 5-14, see 

Signed by the Mayor on August 13, 1975 it was M , g Qrd 83 _ 19Q July 25 19g3 

assigned Act No. 1-42 and transmitted to both J 

Houses of Congress for its review. 

Miscellaneous Notes 

References in Text ^ Mayor authorized to issue rules: Section 

' The Revenue Act of 1975 and this act y m of D c Law 5 _ H ided that the M 

referred to in this section, are references toD.C. in- i A . .i_ 

Law 1-23, 22 DCR 2091, approved October 21, shali ^sue rules necessary to carry out the pro- 

I975 visions ol the act. 

Section 501(a)(1) and 501(a)(2) of the Reve- 
nue Act of 1975, are codified as §§ 47-2501 and 
47-2502, respectively. 

Library References 
Key Numbers Encyclopedias 

District of Columbia @»33(7), 33(8). c.J.S. District of Columbia § 33. 

Westlaw Topic No. 132. 

§ 47-2510. Personal property tax provisions applicable to financial institu- 
tions. 

Notwithstanding any other provision of law, financial institutions, as defined 
in § 47-1801.04, shall be subject to the applicable personal property tax 
provisions of Chapters 1 5 and 1 6 of this title and of Chapter 1 7 of this title and 
shall be liable for the payment of taxes on such personal property. This section 
shall take effect as to taxable property held on July 1, 1981, and on July 1st of 
each succeeding year. 

(Sept. 13, 1980, D.C. Law 3-95, § 401, 27 DCR 3509; July 24, 1982, D.C. Law 4-130, 
§ 4, 29 DCR 2412; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Motes 

Prior Codifications first and second readings on June 3, 1980 and 

1981 Ed., § 47-2510. June 17, 1980, respectively. Signed by the 

T . , A . TT . A r* Mayor on July 9, 1980, it was assigned Act No. 

Legislative History of Laws -* 4\n j * ■** j . u a tt r ^ 

_ ,. r , ,,_,. A . c ~ i , . t-,- 3-217 and transmitted to both Houses ol Con- 
Law 3-95, the District ol Columbia Fman- c 

■ i t 4 ; /- t a 4. r mon" • * gress lor its review, 

cial Institutions Tax Act or 1980, was intro- & 

duced in Council and assigned Bill No. 3-190, F°r legislative history of D.C. Law 4-130, see 

which was referred to the Committee on Fi- Historical and Statutory Notes following 

nance and Revenue. The Bill was adopted on § 47-2507. 

Library References 

Key Numbers Encyclopedias 

District of Columbia ©*33(7), 33(8). c JS . District of Columbia § 33. 

Westlaw Topic No. 132. 

Notes of Decisions 

In general 1 personal property tax. Federal Credit Union 

Act, §§ 1 et seq., 122, as amended, 12 U.S.C.A. 

1. In general §§ 1751 et sec L l76S > D.C.Code 1981, 

The Federal Credit Union Act did not pre- §§ 47 - 1501 et seq., 47-1801.4(25), 47-2510. 

elude the District of Columbia from taxing per- Georgetown University Employees Federal 

sonal property of federal credit unions; other Credit Union v. District of Columbia, 1986, 525 

similar financial institutions were subject to A.2d 1014. District Of Columbia <©=> 33(7) 

176 



FINANCIAL INSTITUTION & UTILITIES TAXES § 47-2512 

§ 47-2511. Severability. 

If any provision of this chapter, or application thereof, to any person or 
circumstances is held invalid, such invalidity shall not affect other provisions or 
applications of this chapter which can be given effect without the invalid 
provision or application, and to this end the provisions of this chapter are 
declared to be severable. 

(Sept. 13, 1980, D.C. Law 3-95, § 402, 27 DCR 3509; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed. § 47-2511. F° r legislative history of D.C. Law 3-95, see 

Historical and Statutory Notes following 
§ 47-2510. 

Library References 

Key Numbers Encyclopedias 

District of Columbia <3=>33. c.J.S. District of Columbia §§ 33 to 41. 

Westlaw Topic No. 132. 

§ 47—2512. Savings clause. 

(a) Existing rights and liabilities. — The repeal or amendment of any provi- 
sion of this chapter, shall not affect any act done or any right accruing or 
accrued, or any suit or proceeding had or commenced in any civil cause before 
such repeal or amendment, but all rights and liabilities under this chapter shall 
continue, and may be enforced in the same manner and to the same extent, as if 
such repeal or amendment had not been made. 

(b) Offenses and penalties. — All offenses committed and penalties incurred, 
under any provision of law hereby repealed or amended, may be prosecuted 
and punished in the same manner and with the same effect as if this chapter 
had not been enacted. 

(Sept 13, 1980, D.C. Law 3-95, § 403, 27 DCR 3509; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2512. F° r legislative history of D.C. Law 3-95, see 

Historical and Statutory Notes following 
§ 47-2510. 

Library References 

Key Numbers Encyclopedias 

District of Columbia <3=>33. C J.S. District of Columbia §§ 33 to 41 . 

Westlc\w Topic No. 132. 



177 



§47-2513 TAXATION, LICENSING, FEES, ETC. 

§ 47-2513. Rules and regulations. 

The Mayor of the District of Columbia is authorized to promulgate rules and 
regulations to carry out the provisions of this chapter. 

(Sept. 13, 1980, D.C. Law 3-95, § 404, 27 DCR 3509; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Motes 

Prior Codifications Legislative History of Laws 

1981 Ed. § 47-2513. For legislative history of D.C. Law 3-95, see 

Historical and Statutory Notes following 
§ 47-2510. 

Library References 
Key Numbers Encyclopedias 

District of Columbia ^33. c.J.S. District of Columbia §§ 33 to 41 . 

Westlaw Topic No. 132. 

§ 47— 25 14. Real property tax provisions applicable to financial institutions. 

Notwithstanding any other provision of law, financial institutions, as defined 
in § 47-1801.04 shall be subject to the applicable real property tax provisions 
of the following laws (1) Chapter 7 of this title, (2) Chapter 6 of this title, (3) 
Chapter 5 of this title, (4) §§ 47-829 to 47-841, (5) Chapter 13 of this title, (6) 
Chapter 12 of this title, and (7) Chapter 10 of this title, and shall be liable for 
the payment of taxes on such real property. 

(Sept. 13, 1980, D.C. Law 3-95, § 405, 27 DCR 3509; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2514. F° r legislative history of D.C. Law 3-95, see 

Historical and Statutorv Notes following 
§ 47-2510. 

Library References 

Key Numbers Encyclopedias 

District of Columbia <3=>33(7), 33(8). c.J.S. District of Columbia § 33. 

Westlaw Topic No. 132. 

§ 47-2515. Effective date. 

The provisions of this chapter (relating to repeal of the gross earnings tax 
applicable to financial institutions) will be effective for financial institutions 
beginning with the federal taxable year following the 3-year transition period 
described in § 47-2507. All other provisions of this chapter shall take effect on 
September 13/1980. 

(Sept. 13, 1980, D.C. Law 3-95, § 501, 27 DCR 3509; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

178 



FINANCIAL INSTITUTION & UTILITIES TAXES §47-2515 

Historical and Statutory Motes 
Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2515. F° r legislative history of D.C. Law 3-95, see 

Historical and Statutory Notes following 
§ 47-2510. 



179 



Chapter 26 

Insurance Companies. 

Section 

47-2601. Definitions. 

47-2602. Domicile of insurer organized in foreign country. 

47-2603. Licenses; fee; term. 

47-2604. Penalty for engaging in business without license or certificate of authority. 

47-2605. Prosecutions. 

47-2606. Annual statements; filing fee. 

47-2607. Revocation of license for failure to file statement. 

47-2608. Rates on insurance companies; exceptions; marine insurance excluded; 

payment schedule; revocation of certificate of authority for failure to 

pay tax. 

47-2608.01. Health service corporations. 

47-2609. Liability for failure to pay tax. 

47-2610. Reciprocity. 

47-26 1 1 . Exemption of nonprofit relief associations. 

United States Code Annotated 

Federal income taxes, insurance companies, see 26 U.S.C.A. § 801 et seq. 

§ 47-2601. Definitions. 

For the purposes of this chapter, the term: 



(1) 



Alien" means organized under the laws of any country other than the 



United States or a territory or insular possession of the United States. 

(2) "District" means the District of Columbia. 

(3) "Domestic" means organized under the laws of the District of Colum- 
bia or under federal legislation. 

(4) "Foreign" means organized under the laws of any state of the United 
States, or of any territory or insular possession of the United States. 

(5) "Foreign country" means a country where an insurer, not organized 
under the laws of the United States, is organized or formally located. 

(6) "Mayor" means the Mayor of the District of Columbia. 

(7) "Net premium receipts" or "consideration received" means gross pre- 
miums or consideration received less the sum of the following: 

(A) Premiums received for reinsurance assumed and consideration re- 
turned on contracts not taken or cancelled; and 

(B) Dividends paid in cash or used by policyholders to pay renewal 
premiums. 

(8) "State" means the Commonwealth of Puerto Rico, a state in the United 
States of America, or a United States possession or territory other than the 
District of Columbia. 

(Aug. 17, 1937, ch. 690, title II, § 1, as added Sept. 26, 1984, D.C. Law 5-113, § 401, 31 
DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

180 



INSURANCE COMPANIES 



§ 47-2603 



Historical and 



Prior Codifications 

1981 Ed., § 47-2601. 



Legislative History of Laws 

Law 5-113, the "District of Columbia Reve- 
nue Act of 1984," was introduced in Council 
and assigned Bill No. 5-370, which was re- 
ferred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on June 26, 1984 and July 10, 1984, 
respectively. Signed by the Mayor on July 13, 
1984, it was assigned Act No. 5-164 and trans- 
mitted to both Houses of Congress for its re- 
view. 



Statutory Notes 
Miscellaneous Notes 

Mayor authorized to issue rules; Section 12 
of Title 2 of the Act of August 1 7, 1937, as added 
by § 401 of D.C. Law 5-113, provided that the 
Mayor shall issue rules to implement the provi- 
sions of this chapter pursuant to subchapter I of 
Chapter 5 of Title 2. 

Mayor authorized to issue rules: Section 901 
of D.C. Law 5-113 provided that the Mayor 
shall issue rules to implement the provisions of 
the act pursuant to subchapter I of Chapter 15 
of Title 1. 



§ 47—2602. Domicile of insurer organized in foreign country. 

Except for insurers organized under the laws of Canada, the domicile of an 
insurer organized or formally located in a foreign country shall be the insurer's 
principal place of business in the United States of America. The domicile of a 
Canadian insurer shall be the Canadian province where the insurer's headquar- 
ters are located. 

(Aug. 17, 1937, ch. 690, title II, § 2, as added Sept. 26, 1984, D.C. Law 5-113, § 401, 31 
DCR 3974; Oct. 5, 1985, D.C. Law 6-42, § 453, 32 DCR 4450; Mar. 8, 1991, D.C. Law 
8-237, § 2(t), 38 DCR 314; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2602. 

Legislative History of Laws 

For legislative history of D.C. Law 5-113, see 
Historical and Statutory Notes following 
§ 47-2601. 

Law 6-42, the "Department of Consumer and 
Regulatory Affairs Civil Infractions Act of 
1985," was introduced in Council and assigned 
Bill No. 6-187, which was referred to the Com- 
mittee on Consumer and Regulatory Affairs. 
The Bill was adopted on first and second read- 
ings on June 25, 1985, and July 9, 1985, respec- 
tively. Signed by the Mayor on July 16, 1985, it 
was assigned Act No. 6-60 and transmitted to 
both Houses of Congress for its review. 



Law 8-237, the "Department of Consumer 
and Regulatory Affairs Civil Infractions Act of 
1985 Technical and Clarifying Amendments Act 
of 1990," was introduced in Council and as- 
signed Bill No. 8-203, which was referred to the 
Committee on Consumer and Regulatory Af- 
fairs. The Bill was adopted on first and second 
readings on December 4, 1990, and December 
18, 1990, respectively. Signed by the Mayor on 
December 27, 1990, it was assigned Act No. 
8-320 and transmitted to both Houses of Con- 
gress for its review. 

Miscellaneous Notes 

Mayor authorized to issue rules: See notes to 
§ 47-2601. 



Key Numbers 

Insurance <^=>\\27. 
Westlaw Topic No. 217. 



Library References 

Encyclopedias 

C.J.S. Insurance §§ 46, 48. 



§ 47-2603. Licenses; fee; term. 

(a) On and after the first day of September 1937, every domestic, foreign, or 
alien company organized as a stock, mutual, reciprocal, Lloyd's fraternal, or 
any other type of insurance company or association, before issuing contracts of 
insurance against loss of life or health, or by fire, marine, accident, casualty, 

181 



§ 47-2603 



TAXATION, LICENSING, FEES, ETC. 



fidelity and surety, title guaranty, or other hazard not contrary to public policy, 
shall obtain from the Commissioner of Insurance and Securities of the District 
of Columbia an annual license or certificate of authority, upon payment of a fee 
of $100 per year or fraction thereof to the District of Columbia and collected by 
the Commissioner of Insurance and Securities. All licenses for insurance 
companies who may apply for permission to do business in the District of 
Columbia shall date from the first of the month in which application is made, 
and expire on the 30th day of April following. 

(b) Any license issued pursuant to this chapter shall be issued as a Financial 
Services endorsement to a basic business license under the basic business 
license system as set forth in subchapter I-A of Chapter 28 of this title. 

(Aug. 17, 1937, 50 Stat. 675, ch. 690, title II, § 1; Feb. 23, 1980, D.C. Law 3-52, § 7, 27 
DCR 26; renumbered as § 3 and amended, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 
DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 21, 1997, 
D.C. Law 11-268, § 10(jj), 44 DCR 1730; Apr. 20, 1999, D.C. Law 12-261, 
§ 2003(pp)(4), 46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(2), 50 DCR 6913.) 

Historical and Statutory Notes 



Prior Codifications 

1981. Ed., § 47-2603. 
1973 Ed., § 47-1801. 

Effect of Amendments 

D.C. Law 15-38, in subsec. (b), substituted 
"Financial Services endorsement to a basic 
business license under the basic" for "Class A 
Financial Services endorsement to a master 
business license under the master". 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(2) of Streamlining Regulation 
Emergency Act of 2003 (D.C. Act 15-145, Au- 
gust 11, 2003, 50 DCR 6896). 

Legislative History of Laws 

Law 3-52, the "District of Columbia Insur- 
ance Act Amendments of 1979," was introduced 
in Council and assigned Bill No. 3-53, which 
was referred to the Committee on Public Ser- 
vices and Consumer Affairs. The Bill was 
adopted on first and second readings on No- 
vember 20, 1979, and December 4, 1979, re- 
spectively. Signed by the Mayor on December 
21, 1979, it was assigned Act No. 3-142 and 
transmitted to both Houses of Congress for its 
review. 

For legislative history of D.C. Law 5-113, see 
Historical and Statutory Notes following 
§ 47-2601. 

Law 11-268, the "Department of Insurance 
and Securities Regulation Establishment Act of 
1996," was introduced in Council and assigned 
Bill No. 11-415, which was referred to the 
Committee of the Whole. The Bill was adopted 
on first and second readings on November 7, 
1996, and December 3, 1996, respectively. 



Signed by the Mayor on December 30, 1996, it 
was assigned Act No. 1 1-524 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 11-268 became effective on May 21, 1997. 

Law 12-261, the "Second Omnibus Regulato- 
ry Reform Amendment Act of 1998," was intro- 
duced in Council and assigned Bill No. 12-845, 
which was referred to the Committee of the 
Whole. The Bill was adopted on first and sec- 
ond readings on December 1, 1998, and Decem- 
ber 15, 1998, respectively. Signed by the May- 
or on December 31, 1998, it was assigned Act 
No. 12-615 and transmitted to both Houses of 
Congress for its review. D.C. Law 12-261 be- 
came effective on April 20, 1999. 

For Law 15-38, see notes following 
§ 47-2404. 

Miscellaneous Notes 

Department of Insurance abolished: The De- 
partment of Insurance, including the Superin- 
tendent, was abolished and the functions there- 
of transferred to the Board of Commissioners of 
the District of Columbia by Reorganization Plan 
No. 5 of 1952. Reorganization Order No. 43, 
dated June 23, 1953, as amended, established 
under the direction and control of a Commis- 
sioner, a Department of Insurance headed by a 
Superintendent. The Order provided for the 
organization of the Department, abolished the 
previously existing Department of Insurance, 
and provided that all functions and positions of 
the previous Department would be transferred 
to the new Department of Insurance, including 
the duties, powers, and authorities of all officers 
and employees, and that all personnel, property, 
records and unexpended balances relating to 
the functions and positions transferred would 
also be transferred to the new Department. 



182 



INSURANCE COMPANIES § 47-2604 

This Order was issued pursuant to Reorganiza- Regulatory Affairs was abolished. Pursuant to 

tion Plan No. 5 of 1952. The executive func- the provisions of D.C. Law It- (Act 11-524), the 

tions of the Board of Commissioners were Department of Insurance and Securities Regula- 

transferred to the Commissioner of the District tion was established and the duties of the Su- 

of Columbia by § 401 of Reorganization Plan pe rintendent of Insurance and the Insurance 

No 3 of 1967 Pursuant to the provisions of Administration were assumed bv the Commis- 

D.C. Law 11- (Act 11-524), the Department of sioner of Insurance and Securities and the In- 
Insurance and Securities Regulation was estab- A j • ■ , , * ■ ^ t^ a A r 

i-i -i i + r j + . r + i " • *. j 4 c surance Administration in the Department ol 

lished and the duties or the Superintendent ol „ , _ , » rr • i i 

Insurance and the Insurance Administration C ™ er and Regulatory Affairs was abol- 

were assumed by the Commissioner of Insur- isned. 

ance and Securities, and the Insurance Admin- Mayor authorized to issue rules: See notes to 

istration in the Department of Consumer and § 47-2601. 

Cross References 

Insurance department, Commissioner of Insurance and Securities, powers and duties, see 
§ 31-202. 

Section References 

This section is referred to in § 47-2608. 

Library References 
Key Numbers Encyclopedias 

Insurance @=>1127. C.J.S. Insurance §§ 46, 48. 

Westlaw Topic No. 217. 

§ 47—2604. Penalty for engaging in business without license or certificate 
of authority. 

Any such company issuing contracts of insurance in the District of Columbia, 
without first having obtained license or certificate of authority from the Com- 
missioner of Insurance and Securities so to do, shall upon conviction be subject 
to a fine of $100 per day for each day it shall engage in business without such 
license or certificate of authority. Civil fines, penalties, and fees may be 
imposed as alternative sanctions for any infraction of the provisions of this 
chapter, or any rules or regulations issued under the authority of this chapter, 
pursuant to Chapter 18 of Title 2. Adjudication of any infraction of this chapter 
shall be pursuant to Chapter 18 of Title 2. 

(Aug. 17, 1937, 50 Stat. 675, ch. 690, title II, § 2; renumbered as § 4, Sept. 26, 1984, 
D.C. Law 5-113, § 401; 31 DCR 3974; Mar. 8, 1991, D.C. Law 8-237, § 2(t), 38 DCR 
314; enacted Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; May 21, 1997, D.C. 
Law 11-268, § 10(jj), 44 DCR 1730.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 11- (Act 

1981 Ed., § 47-2604. 11-524), see Historical and Statutory Notes fol- 

1973 Ed., § 47-1802. lowing § 47-2603. 

Legislative History of Laws Miscellaneous Notes 

For legislative history or D.C. Law 5-113, see , . . 1 . 

Historical and Statutory Notes following c Ma y° r authorized to issue rules: See notes to 

§47-2601. §47-2601. 

For legislative history of D.C. Law 8-237, see Department of Insurance abolished: See His- 

Historical and Statutory Notes following torical and Statutory Notes following 

§ 47-2602. § 47-2603. 

183 



§ 47-2604 TAXATION, LICENSING, FEES, ETC. 

Library References 
Key Numbers Encyclopedias 

Insurance <S=»1 127. C.J.S. Insurance §§ 46, 48. 

Westlaw Topic No. 217. 

§ 47-2605. Prosecutions. 

All prosecutions for violations of this chapter shall be in the Superior Court 
of the District of Columbia by the Attorney General for the District of Columbia 
or any of his assistants. 

(Aug. 17, 1937, 50 Stat. 675, ch. 690, title II, § 3; Apr. 1, 1942, 56 Stat. 190, ch. 207, 
§ 1; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 
91-358, title I, § 155(a); renumbered as § 5, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 
DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, 
D.C. Law 15-354, § 73(j), 52 DCR 2638.) 

Historical and Statutory Notes 

Prior Codifications For Law 15-354, see notes following 

1981 Ed., § 47-2605. § 47-340.03. 



1973 Ed., § 47-1803. 



Miscellaneous Motes 



Effect of Amendments 

D.C. Law 15-354 substituted "Attorney Gen- , Ma y° r authorized to issue rules: See notes to 
eral for the District of Columbia" for "Corpora- § 47-2601 . 
tion Counsel". 

Legislative History of Laws 

For legislative history of D.C. Law 5-113, see 
Historical and Statutory Notes following 
§ 47-2601. 

Cross References 

Criminal procedure, conduct of prosecutions, see § 23-101. 

Library References 

Key Numbers 

Insurance < 3= ? 3656. 
Westlaw Topic No. 217. 

§ 47-2606, Annual statements; filing fee. 

Each of such companies shall file an annual statement, in the form pre- 
scribed by the Superintendent, before March 1 of each year, of its operations 
for the year ending December 31 immediately preceding. Such statement shall 
be verified by oath of the president and secretary or in their absence by 2 other 
principal officers. The fee for filing said statement shall be $50 and payment 
thereof shall be collected by the Superintendent and made payable to the 
District of Columbia. 

(Aug. 17, 1937, 50 Stat. 675, ch. 690, title II, § 4; Feb. 23, 1980, D.C. Law 3-52, § 8, 27 
DCR 26; renumbered as § 6, Sept. 26, 1984, D.C. Law 5-113, § 401, 31 DCR 3974; 
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

184 



INSURANCE COMPANIES § 47-2608 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 5-1 13, see 

iqsi VA 8 ai 1 aha Historical and Statutory Notes following 

1*81 hcl, 9 4/-ZfcUb. 47-2601. 

1973 Ed., § 47-1804. 

Miscellaneous Notes 

Legislative History of Laws Mayor authorized to issue rules: See notes to 

For legislative history of D.C. Law 3-52, see ^ ' rT , ,. , , _ 

TT . , . i j 0i ^ \ KT A r 11 • Department or Insurance abolished: See His- 

Historical and Statutory Notes following toric £ and statutory Notes following 

§47-2603. §47-2603. 

Library References 
Key Numbers Encyclopedias 

Insurance <3=>1 127. c j S insurance §§ 46, 48. 

Westlaw Topic No. 217. 

§ 47-2607. Revocation of license for failure to file statement. 

If any such company shall fail to file the annual statement herein required, 
the Commissioner of Insurance and Securities may thereupon revoke its license 
or certificate of authority to transact business in the District of Columbia. 

(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 5; renumbered as § 7, Sept. 26, 1984, 
D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 
DCR1575; May 21, 1997, D.C. Law 1 1-268, § 10(jj), 44 DCR 1730.) 

Historical and Statutory Notes 
Prior Codifications For legislative history of D.C. Law 11- (Act 

1981 Ed § 47-2607 11-524), see Historical and Statutory Notes fol- 

lowing § 47-2603. 
1973 Ed., § 47-1805. 

Miscellaneous Notes 
Legislative History of Laws Mayor authorized to issue rules: See notes to 

For legislative history of D.C. Law 5-113, see ^ * c T , ,. , , „ 

TT- * ■■ i j. o* /*. kt *. c ii ■ Department or Insurance abolished: See His- 

Historical and Statutory Notes following ^^ and Statutory Notes fo i lowing 

§ 47-2601. § 47 _2603. 

Library References 
Key Numbers Encyclopedias 

Insurance <s=»l 127. CJ.S. Insurance §§ 46, 48. 

Westlaw Topic No. 217. 

§ 47-2608. Rates on insurance companies; exceptions; marine insurance 
excluded; payment schedule; revocation of certificate of au- 
thority for failure to pay tax. 

(a)(1) All such companies, including companies which issue annuity con- 
tracts, shall also pay to the District of Columbia, for each calendar year, a sum 
oi money as taxes equal to 1.7% of their policy and membership fees and net 
premium receipts or consideration received in such calendar year on all 
insurance and annuity contracts on risks in the District of Columbia. Such tax 
shall be in lieu of all other taxes except: 

(A) Taxes upon real estate; and 

(B) Fees and charges provided for by the insurance laws of the District 
including amendments made to such laws by this chapter. 

185 



§47-2608 TAXATION, LICENSING, FEES, ETC. 

(2) Net premium receipts or consideration received means gross premiums 
or consideration received, not including premiums received in connection 
with a tax exempt "pension business" as defined in section 1012(c)(4)(D) of 
the Tax Reform Act of 1986 (26 U.S.C. § 833, note), by a corporation referred 
to in section 1012(c)(4)(B) of the Tax Reform Act of 1986, less the sum of the 
following: 

(A) Premiums received for reinsurance assumed and premiums or con- 
sideration returned on policies or contracts cancelled or not taken; and 

(B) Dividends paid in cash or used by the policyholders in payment of 
renewal premiums. 

(C) All premiums received from policies or contracts issued in connec- 
tion with a pension, annuity, profit-sharing plan or individual retirement 
annuity qualified or exempt under section 401, 403, 404, 408, or 501(a) of 
the Internal Revenue Code, or successor provisions. 

(3) Nothing contained in this section or in § 47-2603 or § 47-2609 shall 
apply with respect to marine insurance written within the said District and 
reported, taxed, and licensed under Chapter 26 of Title 31. 

(b)(1) The tax imposed by subsection (a) of this section shall, for each 
calendar year prior to calendar year 1977, be paid before the first day of March 
of the next succeeding calendar year. 

(2) Except as provided in paragraph (3) of this subsection, the tax imposed 
for calendar year 1999, and for each calendar year thereafter, shall be paid 
on or before the first day of June of the calendar year in which the income to 
be taxed is received and before the first day of March following the close of 
each calendar year. The June payment shall be an amount equal to 1/2 of the 
total premium tax liability determined for the preceding calendar year. In 
accordance with rules prescribed by the Mayor, each company shall deter- 
mine its total tax liability for each calendar year and pay the remainder, if 
any, on or before the first day of March following the close of each calendar 
year. Overpayments of tax may be refunded to the company or credited to 
the company's next installment payment, at the election of the company. 

(3) The installment payment provision of subsection (b)(2) of this section 
shall not apply in the case of any company having a tax liability for the 
preceding calendar year less than $1,000. In such cases the tax shall be paid 
on or before the first day of March following the close of the calendar year. 

(c) The certificate of authority of any company may be revoked for failure to 
pay the tax required by this chapter. 

(Aug. 17, 1937, 50 Stat 676, ch. 690, title II, § 6; May 16, 1938, 52 Stat. 358, ch. 223, 
§ 2; Apr. 19, 1977, D.C. Law 1-124, title X, § 1000, 23 DCR 8749; Sept. 23, 1977, D.C. 
Law 2-19, § 3, 24 DCR 3338; renumbered as § 8, Sept. 26, 1984, D.C. Law 5-113, 
§ 401, 31 DCR 3974; Sept. 10, 1992, D.C. Law 9-145, § 111, 39 DCR 4895; Mar. 17, 
1993, D.C. Law 9-224, § 2, 40 DCR 592; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 
44 DCR 1575; Apr. 29, 1998, D.C. Law 12-86, § 202, 45 DCR 1172; Apr. 20, 1999, D.C. 
Law 12-264, § 52(q), 46 DCR 2118.) 

186 



INSURANCE COMPANIES 



§ 47-2608 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2608. 
1973 Ed., § 47-1806. 

Temporary Amendments of Sections 

For temporary (225 day) amendment of sec- 
tion, see §111 of Omnibus Budget Support 
Temporary Act of 1992 (D.C. Law 9-134, July 
23, 1992, law notification 39 DCR 5815). 

For temporary (225 day) amendment to § 203 
of D.C. Law 12-86, see § 502 of Health Insur- 
ance Portability and Accountability Federal Law 
Conformity, Motor Vehicle Insurance, Regulato- 
ry Reform, and Consumer Law Temporary 
Amendment Act of 1998 (D.C. Law 12-154, 
September 18, 1998, law notification 45 DCR 
6951). 

Emergency Act Amendments 

For temporary delay of the provisions of 
§ 203 of the Omnibus Regulatory Reform 
Amendment Act of 1998 (D.C. Law 12-86), see 
§ 502 of the Health Insurance Portability and 
Accountability Federal Law Conformity Emer- 
gency Amendment Act of 1998 (D.C. Act 
12-339, May 4, 1998, 45 DCR 2947) and § 502 
of the Health Insurance Portability and Ac- 
countability Federal Law Conformity, Motor Ve- 
hicle Insurance, Regulatory Reform, and Con- 
sumer Law Congressional Review Emergency 
Amendment Act of 1998 (D.C. Act 12-429, Au- 
gust 6, 1998,45 DCR 5890). 

For temporary amendment of section, see 
§ 3(a) of the Child Development Home Pro- 
motion Legislative Review Emergency Amend- 
ment Act of 1998 (D.C. Act 12-604, January 20, 
1999, 45 DCR 1281) and § 3(a) of the Child 
Development Home Promotion Emergency 
Amendment Act of 1998 (D.C. Act 12-444, Octo- 
ber 9, 1998, 45 DCR 7304). 

For temporary amendment of section, see 
§ 2(a) of the Regulatory Reform Tax Conformity 
Emergency Act of 1998 (D.C. Act 12-594, Janu- 
ary 20, 1999, 45 DCR 1129), and § 2(a) of the 
Regulatory Reform Tax Conformity Congres- 
sional Review Emergency Act of 1999 (D.C. Act 
13-42, March 31, 1999, 46 DCR 3621). 

Legislative History of Laws 

Law 1-124, the "Revenue Act For Fiscal Year 
1978," was introduced in Council and assigned 
Bill No. 1-375, which was referred to the Com- 
mittee on Finance and Revenue. The Bill was 
adopted on first and second readings on Decem- 
ber 3, 1976 and December 17, 1976, respective- 
ly. Signed by the Mayor on January 25, 1977, it 
was assigned Act No. 1-226 and transmitted to 
both Houses of Congress for its review. 



Law 2-19, the "Act to Provide Deductions for 
Deed Recordation Taxes and Motor Vehicle 
Fees and for Accelerated Payment of Taxes, 
Insurance Premium Receipts," was introduced 
in Council and assigned Bill No. 2-109, which 
was referred to the Committee on Finance and 
Revenue. The Bill was adopted on first and 
second readings on May 17, 1977 and May 31, 
1977, respectively. Signed by the Mayor on 
June 21, 1977, it was assigned Act No. 2-48 and 
transmitted to both Houses of Congress for its 
review. 

For legislative history of D.C. Law 5-113, see 
Historical and Statutory Notes following 
§ 47-2601. 

Law 9-145, the "Omnibus Budget Support 
Act of 1992," was introduced in Council and 
assigned Bill No. 9-222, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on May 
12, 1992, and June 2, 1992, respectively. Ap- 
proved without the signature of the Mayor on 
June 22, 1992, it was assigned Act No. 9-225 
and transmitted to both Houses of Congress for 
its review. D.C. Law 9-145 became effective on 
September 10, 1992. 

Law 9-224, the "Premium Receipts Tax Clari- 
fication Amendment Act of 1992," was intro- 
duced in Council and assigned Bill No. 9-558, 
which was referred to the Committee of the 
Whole. The Bill was adopted on first and sec- 
ond readings on December 1, 1992, and Decem- 
ber 15, 1992, respectively. Signed by the May- 
or on January 4, 1993, it was assigned Act No. 
9-355 and transmitted to both Houses of Con- 
gress for its review. D.C. Law 9-224 became 
effective on March 17, 1993. 

Law 12-86, the "Omnibus Regulatory Reform 
Amendment Act of 1998," was introduced in 
Council and assigned Bill No. 12-458, which 
was referred to the Committee on Public Works 
and the Environment and the Committee on 
Consumer and Regulatory Affairs. The Bill was 
adopted on first and second readings on Decem- 
ber 19, 1997, and January 6, 1998, respectively. 
Signed by the Mayor on January 21, 1998, it 
was assigned Act No. 12-256 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 12-86 became effective on April 29, 1998. 

For legislative history of D.C. Law 12-264, 
see Historical and Statutory Notes following 
§ 47-2608.01. 

Miscellaneous Notes 

Mayor authorized to issue rules: See notes to 
§ 47-2601. 



Cross References 

Hospital and medical services corporation regulation, conversion to a mutual company, open 
enrollment program, see § 31-3516. 

187 



§ 47-2608 



TAXATION, LICENSING, FEES, ETC. 



Hospital and medical services corporation regulation, conversion to a stock company, open 

enrollment program, see § 31-3515. 
Hospital and medical services corporation regulation, open enrollment, effect on premium tax rate, 

see§ 31-3514. 



Key Numbers 

Insurance <^1 127. 
Westlaw Topic No. 217. 



Library References 

Encyclopedias 

C.J.S. Insurance §§ 46, 48. 



United States Supreme Court 

Premiumtax, U.S.Ala. 1985, 105 S.Ct. 1676, 470 U.S. 

Higher gross premiums tax rate on out- 869, 84 L.Ed.2d 751, rehearing denied 



of- state companies, equal protection, 
see Metropolitan Life Ins. Co. v. Ward, 



105 S.Ct. 2370, 471 U.S. 1120, 86 
L.Ed.2d 269, on remand 479 So.2d 41. 



Notes of Decisions 



In general 1 



1. In general 

The Navy Mutual Aid Association formed to 
aid families of deceased members, by providing 
a substantial sum for their relief at as near 
actual net cost of insurance as possible, and by 
securing for them without cost, pensions to 
which they may be entitled, was subject to the 
provisions of the Life Insurance Act but not 
subject to the tax on insurance companies. 
D.C.Code 1951, §§ 35-301 to 35-803, 47-1801 to 
47-1808. Fechteler v. Jordan, C.A.D.C.1955, 



218 F.2d 865, 95 U.S.App.D.C. 54. District Of 
Columbia <§=> 33(14); Insurance <3=> 1236 

Title insurance companies, whose business 
consisted solely of issuing either certificates of 
title or title policies to real estate in District of 
Columbia and such further incidental transac- 
tions as related to such main objectives, were 
"insurance companies" within statute imposing 
tax on membership fees and premium receipts 
of insurance companies in lieu of all other tax- 
es. D.C.Code 1940, §§ 47-1702, 47-1806. Real 
Estate Title Ins. Co. v. District of Columbia, 
1947, 161 F.2d 887, 82 U.S.App.D.C. 170. In- 
surance &=> Mil 



§ 4.7—2608.01. Health service corporations. 

Notwithstanding section 105 of An Act To establish a code of law for the 
District of Columbia, approved March 3, 1901 (31 Stat. 1206), a hospital 
service corporation, medical service corporation, pharmaceutical service corpo- 
ration, optometric service corporation and any other health service corporation 
shall pay as taxes to the director of the Department of Finance and Revenue an 
amount equal to 1% of the gross amount of payments received during the 
preceding calendar year for subscriber contracts covering residents in the 
District after deducting the amounts returned to subscribers upon canceled 
subscriber contracts and rejected applications. 

(Apr. 20, 1999, D.C. Law 12-264, § 52(r), 46 DGR2118.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2608.1. 



Emergency Act Amendments 

For temporary addition of this section, see 
§ 2(b) of the Regulatory Reform Tax Conformity 
Emergency Act of 1998 (D.C. Act 12-594, Janu- 
ary 20, 1999, 45 DCR 1129). 

if 



Legislative History of Laws 

Law 12-264, the "Technical Amendments Act 
of 1998/' was introduced in Council and as- 
signed Bill No. 12-804, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on No- 
vember 10, 1998, and December 1, 1998, re- 
spectively. Signed by the Mayor on January 7, 
1999, it was assigned Act No. 12-626 and trans- 



INSURANCE COMPANIES § 47-2610 

mitted to both Houses of Congress for its re- Columbia Register (44 DCR 2345) the Office of 

view. D.C. Law 12-264 became effective on Tax and Revenue assumed all of the duties and 

April 20, 1999. functions previously performed by the Depart- 

References in Text ment of Finance and Revenue, as set forth in 

Pursuant to the Office of the Chief Financial Commissioner's Order 69-96, dated March 7, 

Officer's "Notice of Public Interest" published 1969 - This action was made effective January 

in the April 18, 1997, issue of the District of 22, 1997 , nunc pro tunc. 

Library References 

Key Numbers 

Health ^=>236. 

Westlaw Topic No. 198H. 

§ 47-2609. Liability for failure to pay tax. 

If any such company shall fail to pay the tax herein required, it shall be liable 
to the District of Columbia for the amount thereof, and in addition thereof a 
penalty of 8% per month thereafter until paid. 

(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 7; renumbered as § 9, Sept 26, 1984, 
D.C. Law 5-1 13, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 
DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Miscellaneous Notes 

1981 Ed., s 47-2609. Mayor authorized to issue rules: See notes to 

1973 Ed., § 47-1807. § 47_ 2 601. 

Legislative History of Laws 

For legislative history of D.C. Law 5-113, see 
Historical and Statutory Notes following 
§ 47-2601. 

Cross References 

Insurance department, required annual statement of business from insurance companies, tax 
payment, annuities exemption, see § 31-205. 

Section References 

This section is referred to in § 47-2608. 

Library References 
Key Numbers Encyclopedias 

Insurance <&=>1 127. c j s i nsura nce §§ 46, 48. 

Westlaw Topic No. 217. 

§ 47-2610. Reciprocity. 

(a)(1) When a state or foreign country charges domestic companies aggre- 
gate taxes and fees which exceed the aggregate taxes and fees that the District 
charges under the same circumstances, then the Mayor may charge, in retalia- 
tion, the same taxes and fees to companies of the state or the foreign country 
when the companies are within the taxing jurisdiction of the District. 

(2) When a state or a foreign country charges fines, deposits, or establishes 
obligations, or the restrictions which the District establishes under the same 
circumstances, then the Mayor may establish, in retaliation, the same fines, 

189 



§47-2610 TAXATION, LICENSING, FEES, ETC. 

deposits, obligations, or restrictions for companies of the state or the foreign 
country when the companies are within the jurisdiction of the District. 

(b) Subsection (a) of this section shall not apply to the following: 

(1) Personal income taxes; 

(2) Ad valorem taxes on real or personal property; and 

(3) Special assessments charged by a state in connection with insurance, 
other than property insurance. 

(c) The Mayor shall consider the amount of real and personal property taxes 
deducted from the taxes charged against a domestic company by a foreign 
jurisdiction when the Mayor determines the propriety and the extent of the 
retaliatory charges described in subsection (a) of this section. 

(Aug. 17, 1937, ch. 690, title II, § 10, as added Sept. 26, 1984, D.C. Law 5-113, § 401, 
31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Miscellaneous Notes 

1981 Ed., s 47-2610. Mayor authorized to issue rules: See notes to 

Legislative History of Laws ^ ° u * • 

For legislative history of D.C. Law 5-113, see 
Historical and Statutory Notes following 
§ 47-2601. 

Cross References 

Insurance department, required annual statement of business from insurance companies, tax 
payment, annuities exemption, see § 31-205. 

Library References 
Key Numbers Encyclopedias 

Insurance <3=>1 127. C.J.S. Insurance §§ 46, 48. 

Westlaw Topic No. 217. 

§ 47-26 1 1 c Exemption of nonprofit relief associations. 

Nothing contained in this chapter shall apply to any relief association, not 
conducted for profit, composed solely of officers and enlisted men of the United 
States Army, Navy, or Air Force, or solely of employees of any other branch of 
the United States government service or solely of employees of the District of 
Columbia government, or solely of employees of any individual, company, firm, 
or corporation or to any fraternal organization which issues contracts of 
insurance exclusively to its own members. 

(Aug. 17, 1937, 50 Stat. 676, ch. 690, title II, § 8; renumbered as § 11, Sept. 26, 1984, 
D.C. Law 5-113, § 401, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 
DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed § 47-2611 F° r legislative history of D.C. Law 5-113, see 

1973 Ed'', § 47-1 80s'. f 47-2601. *** StatUt0ly N ° teS fol]owin g 

190 



INSURANCE COMPANIES § 47-261 1 

Note 1 
Miscellaneous Notes 

Mayor authorized to issue rules: See notes to 
§ 47-2601. 

Cross References 

Personal property, disposition when unclaimed, "life insurance corporation" defined, see § 41-102. 



Key Numbers 

Insurance <S= 3 1 127. 
Westlaw Topic No. 217. 



In general 1 



1 . In general 

A group health association incorporated as a 
non-profit relief association to furnish medical 
service and supplies in variable degrees within 
specified limitations to its members who make 
regular limited payments and are composed 
solely of civil employees of the executive branch 
of the United States government service, is not 
within the purview of laws of the District of 
Columbia relating to insurance or to organiza- 
tions providing for the payment of indemnity on 
account of sickness or accident, particularly in 
view of provision in by-law that association 
should not be liable to its members or their 
dependents for any act of omission or commis- 
sion on the part of physicians or other persons 
with whom it may contract for the rendition of 
services to them. D.C.Code 1929, T. 5, 
§§ 121-126, 172, 173, 176, 178, 179, 184-215; 
D.C.Code Supp. HI, 1937, T. 20, § 966. Jordan 
v. Group Health Ass'n, 1939, 107 F.2d 239, 71 
App.D.C. 38. Insurance <£=> 1003; Insurance's 13 
1251 

In determining whether a group health asso- 
ciation was engaged in the business of insur- 
ance in the District of Columbia in violation of 
law and was within the purview of laws relating 
to insurance companies, the court was con- 
cerned with the plan as a whole and not with 
artificially segregated single phases of the plan. 
Jordan v. Group Health Ass'n, 1939, 107 F.2d 
239, 71 App.D.C. 38. Insurance <&=> 1254(1) 

A group health association incorporated as a 
non-profit relief association to furnish medical 
service and supplies in variable degrees within 
specified limitations to its members who make 



Library References 

Encyclopedias 

C.J.S. Insurance §§ 46, 48. 

Notes of Decisions 

regular limited payments and are composed 
solely of civil employees of the executive branch 
of the United States government service, includ- 
ing employees of the Home Owners' Loan Cor- 
poration, falls within provisions of statutes ex- 
empting from provisions relating to regulations, 
licensing, and control of insurance companies, 
relief associations not conducted for profit com- 
posed solely of officers and enlisted men of the 
army or navy, or solely of employees of any 
other branch of the United States government 
service, or solely of employees of any individual 
company, firm, or corporation, since for pur- 
poses of exemption, employees of Home Own- 
ers' Loan Corporation should be held to be 
employees of the executive department. 
D.C.Code 1929, T. 5, §§ 121-126, 179; 
D.C.Code Supp. Ill, 1937, T. 20, § 966, subsec. 
8. Jordan v. Group Health Ass'n, 1939, 107 
F.2d 239, 71 App.D.C. 38. Insurance ®=» 
1254(1) 

The word "corporation" as used in provi- 
sions of statutes exempting from provisions re- 
lating to regulation, licensing, and control of 
insurance companies, relief associations not 
conducted for profit composed solely of officers 
and enlisted men of the army or navy, or solely 
of employees of any other branch of the United 
States government service, or solely of employ- 
ees of any individual company, firm, or corpo- 
ration refers to private concerns and not to 
governmental agencies, particularly if they are 
included within preceding classifications. 
D.C.Code 1929, T. 5, §§ 121-126, 179; 
D.C.Code Supp. Ill, 1937, T. 20, § 966, subsec. 
8. Jordan v. Group Health Ass'n, 1939, 107 
F.2d 239, 71 App.D.C. 38. Insurance @= 
1254(1) 



191 



Chapter 27 
Permits and Fees. 

Subchapter I. Public Auction Permits. 
Section 

47-2701. Permit required. 

47-2702. Application; fee; required information. 

47-2703. Personal effects, furniture, personal livestock may be sold without permit. 

47-2704. Suspension of license for violations. 

47-2705. Hours restricted for auctions of jewelry or valuables. 

47-2706. Misrepresenting merchandise. 

47-2707. Prosecutions. 

47-2708. Construction. 

Subchapter II. Miscellaneous Provisions. 

47-2711. Riparian permits. 

47-2712. Electrical fees. 

47-2713. District of Columbia General Hospital rates. 

47-27 14. District of Columbia Village rates. 

47-27 1 5. Glenn Dale Hospital rates. 

47-2716. Denial of medical or mental health services for inability to pay prohibited. 

47-2717. Mayor to adjust medical and mental health service rates. 

47-2718. Public space permits. 

Subchapter III. Clean Air Compliance Fees. 

47-2731. Findings. [Repealed] 

47-2732. Definitions. [Repealed] 

47-2733. Clean Air Act compliance fee. [Repealed] 

47-2734. Registration of employment parking spaces. [Repealed] 

47-2735. Exemptions. [Repealed] 

47-2736. Rules of construction. [Repealed] 

47-2737. Special agreement with the federal government. [Repealed] 

47-2738. Payment. [Repealed] 

47-2739. Penalties and enforcement. [Repealed] 

47-2740. Allocation of clean air compliance fee. [Repealed] 



Subchapter L Public Auction Permits. 

Cross References 

Auctioneers, licensing, applicable law, see § 47-2808. 

§ 47-2701. Permit required. 

(a) Excepting sales made under authority of law, it shall be unlawful in the 
District of Columbia for any person, firm, or corporation, either for himself or 
itself, or for another, or for any firm, or corporation to sell or offer at public 
auction any stock or stocks of merchandise, in whole or in part, without first 
obtaining from the Mayor of the District of Columbia a written or printed 
permit so to do; and the Mayor shall not issue a permit for any such sale or 
sales until he is satisfied that neither fraud nor deception of any kind is 

192 



PERMITS AND FEES § 47-2702 

contemplated or will be practiced, and that neither the sale, the reasons 
therefor nor the goods to be sold have not already been or will not thereafter be 
fraudulently or falsely advertised or in any wise whatsoever misrepresented. 

(b) Any license issued pursuant to this subchapter shall be issued as an 
Inspected Sales and Services endorsement to a basic business license under the 
basic business license system as set forth in subchapter I-A of Chapter 28 of 
this title. 

(Sept. 8, 1916, 39 Stat. 846, ch. 473, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 
44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(5), 46 DCR 3142; Oct. 28, 
2003, D.C. Law 15-38, § 3(hh)(3), 50 DCR 6913.) 

Historical and Statutory Notes 

Prior Codifications Emergency Act of 2003 (D.C. Act 15-145, Au- 

1981 Ed., § 47-2701. S ust n > 2003 > 50 DCR ° 896 )- 

1 973 Ed., § 47-220 1 . Legislative History of Laws 

Law 12-261, the "Second Omnibus Regulato- 

Effect of Amendments ry Reform Amendment Act of 1998," was intro- 

D.C. Law 15-38, in subsec. (b), substituted duced in Council and assigned Bill No. 12-845, 

"an Inspected Sales and Services endorsement w V lc , h wa ? ref ^ed to the Committee of the 

to a basic business license under the basic" for ™^;JJ e *J Member * 1 998 ^Decern- 

"a Class A Inspected Sales and Services en- u 1 c ' inr r • i c- ju .u ** 

, x * „ i • 1- j ber 15, 1998, respectively. Signed bv the May- 

dorsement to a master business license under ^ in mno v ■ i a + 

, „ or on December 31, 1998, it was assigned Act 

the master . No> 12 _615 and transmitted to both Houses of 

Congress for its review. D.C. Law 12-261 be- 
Emergency Act Amendments came effective on April 20, 1999. 

For temporary (90 day) amendment of sec- For Law 15-38, see notes following 

tion, see § 3(hh)(3) of Streamlining Regulation § 47-2404. 

Cross References 

License law, auctioneer licenses, see § 47-2808. 

License law, Council may regulate, modify or eliminate license requirements, see § 47-2842. 

Library References 
Key Numbers Encyclopedias 

Auctions and Auctioneers <^4. c.J.S. Auctions and Auctioneers §§ 4 to 7. 

Westlaw Topic No. 47. 

§ 47-2702, Application; fee; required information. 

Every such permit shall be issued for a definite period of time not exceeding 
12 months from its date of issue, and the date and hour of its expiration shall 
be stated in the permit, and before such permit shall be issued the applicant 
therefor shall pay to the District of Columbia, through its Collector of Taxes, 
such fee as the Mayor may deem sufficient to reimburse the District of 
Columbia for the work and expense of issuing the permit and gathering 
information concerning the applicant and his goods as the Mayor may deem 
prudent and best for the protection of the public, but which fee shall not exceed 
the sum of $150. The application for the said permit shall be by verified 
petition, stating the name of the applicant, residence, street, and number of the 
proposed place of selling, and shall set forth in detail the goods to be sold and 
what statements or representations are to be made or advertised as to the same, 

193 



§ 47-2702 TAXATION, LICENSING, FEES, ETC. 

and the length of time for which the permit is desired; and, if previously 
engaged in a like or similar business, to designate all the places where the same 
was conducted, and shall furnish to the Mayor such further evidence as shall be 
deemed necessary to establish the truth of the statements made in the said 
petition. 

(Sept. 8, 1916, 39 Stat. 846, ch. 473, § 2; Sept. 14, 1976, D.C. Law 1-82, title I, § 106, 
23 DCR2461; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications was adopted on first and second readings on 

1981 Ed. § 47-2702. March 23, 1976 and April 6, 1976, respectively. 

1Q7^ FH § 47_??n? Signed by the Mayor on June 22, 1976, it was 

assigned Act No. 1-135 and transmitted to both 

. . . c _ Houses of Congress for its review. 

Legislative History oi Laws 

Law 1-82, the "License Fees and Charges Act Miscellaneous Notes 

of 1976," was introduced in Council and as- Office of Collector of Taxes abolished: See 

signed Bill No. 1-237, which was referred to the Historical and Statutory Notes following 

Committee on Finance and Revenue. The Bill § 47-401. 

Library References 
Key Numbers Encyclopedias 

Auctions and Auctioneers <^>4. c j S . Auctions and Auctioneers §§ 4 to 7. 

Westlaw Topic No. 47. 

§ 47-2703. Personal effects, furniture, personal livestock may be sold with- 
out permit. 

No permit as herein provided for shall be required for the sale of any wagon, 
carriage, automobile, mechanics' tools, used farming implements, livestock, 
including game, poultry (dressed or undressed), vegetables, fruits, melons, 
berries, flowers, or for the sale of used household furniture and effects when 
being sold at the residence of the housekeeper selling them. 

(Sept. 8, 1916, 39 Stat 847, ch. 473, § 3; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 
44 DCR 1575.) 



Historical and Statutory Motes 



Prior Codifications 

1981 Ed., § 47-2703. 
1973 Ed., § 47-2203. 



Library References 
Key Numbers Encyclopedias 

Auctions and Auctioneers <^>4. c j S Auctions and Auctioneers §§ 4 to 7. 

Westlaw Topic No. 47. 

§ 47-2704. Suspension of license for violations. 

The Mayor of the District of Columbia is hereby vested with authority to 
temporarily suspend the operation of the license herein provided for whenever 
he may believe that this subchapter, or any part thereof, or regulations made in 
pursuance thereof, are about to be or are being violated, and he shall thereupon 
forthwith institute the appropriate proceeding in the Superior Court of the 

194 



PERMITS AND FEES § 47-2706 

District of Columbia in accordance with this subchapter, and in the event that 
the said violation results in a conviction, then and in that event the license shall 
be and become null and void, but in the event that the said proceeding shall 
terminate in favor of the defendant, then and in that event the suspension of 
said license shall be at an end, and the license shall thereupon be restored and 
be in full force and effect. 

(Sept. 8, 1916, 39 Stat 847, ch. 473, § 4; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; July 
8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title 
I, § 155(a); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications 

1981 Ed., § 47-2704. 
1973 Ed., § 47-2204. 

Cross References 

Administrative procedure, generally, see § 2-501 et seq. 

Library References 
Key Numbers Encyclopedias 

Auctions and Auctioneers <^4. C J.S. Auctions and Auctioneers §§ 4 to 7. 

Westlaw Topic No. 47. 

§ 47-2705. Hours restricted for auctions of jewelry or valuables. 

No person as herein provided for shall sell at public auction, from the first 
day of April until the 30th day of September, both inclusive, between the hours 
of 7:00 p.m. and 8:00 a.m., nor from the first day of October until the 30th day 
of March, both inclusive, between the hours of 6:00 p.m. and 8:00 a.m. any 
jewelry, diamond, or other precious stone, watch, gold and silver ware, gold 
and silver plated ware, statuary, porcelains, bric-a-brac, or articles of virtu. 

(Sept. 8, 1916, 39 Stat. 847, ch. 473, § 5; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 
44 DCR 1575.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2705. 
1973 Ed., § 47-2205. 



Library References 

Key Numbers Encyclopedias 

Auctions and Auctioneers <^>2. C .J.S. Auctions and Auctioneers § 3. 

Westlaw Topic No. 47. 

§ 47-2706. Misrepresenting merchandise. 

Any person selling or offering for sale any property under the provisions of 
this subchapter shall, in describing the same, be truthful with respect to the 
character, quality, kind, and description of the same and which, for the purpose 
hereof, shall be considered as warranties, and any breach of the same shall be 

195 



§ 47-2706 TAXATION, LICENSING, FEES, ETC. 

punishable by prosecution in the Superior Court of the District of Columbia, as 
hereinbefore set forth. 

(Sept. 8, 1916, 39 Stat. 847, ch. 473, § 6; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; July 
8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title 
I, § 155(a); enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications 

1981 Ed., § 47-2706. 
1973 Ed., § 47-2206. 

Library References 
Key Numbers Encyclopedias 

Auctions and Auctioneers <^>7. C.J.S. Auctions and Auctioneers §§ 1, 16 to 

Westlaw Topic No. 47. 47. 

§ 47-2707. Prosecutions. 

All prosecutions under this subchapter shall be in the Superior Court of the 
District of Columbia upon information by the Attorney General for the District 
of Columbia or 1 of his assistants. Any person violating any of the provisions of 
this subchapter shall, upon conviction thereof, be punished by a fine of not less 
than $10 nor more than $200 or imprisonment of not more than 60 days or 
both, in the discretion of the court. Civil fines, penalties, and fees may be 
imposed as alternative sanctions for any infraction of the provisions of this 
subchapter, or any rules or regulations issued under the authority of this 
subchapter, pursuant to Chapter 18 of Title 2. Adjudication of any infraction of 
this subchapter shall be pursuant to Chapter 18 of Title 2. 

(Sept. 8, 1916, 39 Stat. 847, ch. 473, § 7; Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; July 
8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title 
I, § 155(a); Oct. 5, 1985, D.C. Law 6-42, § 465, 32 DCR 4450; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 13, 2005, D.C. Law 15-354, § 73(k), 52 DCR 
2638.) 

Historical and Statutory Notes 

Prior Codifications 1985/' was introduced in Council and assigned 

1981 Ed., § 47-2707. Bill No. 6-187, which was referred to the Com- 

1973 Ed., § 47-2207. mittee on Consumer and Regulatory Affairs. 

T7vc * r * a * The Bill was adopted on first and second read- 

Eflect of Amendments T t C io OC jt i « moc 

nr T 1C ^ c , i i+ ^ i ",„ A r, mgs on June 25, 1985, and July 9, 1985, respec- 

D.C. Law 15-354 substituted Attorney Gen- . , c . , ' , ' J ' 1 ' ^ . 

eral for the District of Columbia" for "Corpora- tlvel ^ Sl ^ d b ^ the Ma >' or on ^ 16 > l9SS > lt 
tion Counsel". was assigned Act No. 6-60 and transmitted to 

both Houses of Congress for its review. 
Legislative History of Laws , For Law 15-354, see notes following 

Law 6-42, the Department or Consumer and c aj_7aq n? 
Regulatory Affairs Civil Infractions Act of 

Library References 
Key Numbers 

Auctions and Auctioneers <^13. 
Westlaw Topic No. 47. 

196 



PERMITS AND FEES § 47-271 1 

§ 47-2708. Construction. 

Nothing in this subchapter shall be construed to excuse or release any 
person, firm or corporation, or property from the payment of any occupational 
or property tax, or any other tax imposed or levied by law. Neither shall 
anything herein be construed to obviate the application of any fraudulent or 
false advertisement statute of the District of Columbia to any person who may 
violate the same; nor shall anything herein be construed to prevent any 
prosecution for fraud, deceit, or larceny by trick; nor to in any way estop or 
hinder any remedy at law or in equity, or the right to cancel or estop any 
unconscionable bargain or fraudulent transaction. 

(Sept. 8, 1916, 39 Stat. 847, ch. 473, § 8; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 
44DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications 

1981 Ed., § 47-2708. 
1973 Ed., § 47-2208. 

Library References 

Key Numbers Encyclopedias 

Auctions and Auctioneers <^>4. C j S . Auctions and Auctioneers §§ 4 to 7. 

Westlaw Topic No. 47. 



Subchapter II. Miscellaneous Provisions. 

§ 47—2711. Riparian permits. 

(a) The schedule of fees to be charged by the District of Columbia for the 
issuance of riparian permits is hereby established and set out as follows: 

Riparian Permits Schedule 

Fees required by the Rules and Regulations for the Government of Riparian 
Rights and Water Privileges in the District of Columbia. 

Fees for permits to fill or dredge, construct, reconstruct or repair any 
structure shall be as follows: 

Fee 

Work costing up to $500 $ 9.00 

Work costing from $501 to $1,000 14.00 

Each additional $1,000 of increased cost 14.00 

(b) Refunds: A refund of permit fee shall be made as follows: 



197 



§47-2711 TAXATION, LICENSING, FEES, ETC. 

(1) When no work has been done under authority of permit the fee in excess of 
the cost of inspection to verify no work having been done, based on $10 per 
inspector hour, the cost of any engineering examination time previously 
devoted to approval of plans, based on $15 per hour, plus $14 administrative 

costs of "issuance and refund", shall be refunded 14.00 

(2) When work authorized by permit has been only partially done and when 
the District is satisfied that no more work will be done under the permit, the 
fee in excess of the cost of any engineering plans examination based on $15 per 
hour, inspections costs based on $10 per hour, plus $14 administrative costs of 
"issuance and refund", shall be refunded 14.00 

Provided: That request for refund shall be made within 6 months from date 
of issuance and the permit and receipt are returned to the Permit Branch. 

(c) Penalty: The penalty for a permit to abate notice of doing work without a 
permit shall be 50% of the fee. 

(d) Waiver of permit fees: No permit fee shall be charged when supported by 
evidence indicating that the applicant is under contract or subcontract to 
perform the following: 

(1) Work done exclusively for the District of Columbia. 

(2) Work done under contract for the District. 

(Sept. 14, 1976, D.C. Law 1-82, title II, § 201, 23 DCR 2461; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed. § 47-2711. F° r legislative history of D.C. Law 1-82, see 

.«--,,-, ,'c a-, ^^ Historical and Statutory Notes following 

1973 Ed., § 47-2211. § 47-2702. 

Library References 
Key Numbers Encyclopedias 

District of Columbia <©=»19. c.J.S. District of Columbia §§ 13 to 16. 

Westlaw Topic No. 132. 

§ 47-2712, Electrical fees. 

(a) The Mayor of the District of Columbia shall amend from time to time the 
schedule of fees to be charged by the District of Columbia for the inspection of 
electrical equipment and for the issuance of permits to perform electrical 
services. The Mayor shall amend the schedule by rule to provide for fees in 
amounts as in his judgment will defray the approximate costs of performing 
inspections and issuing permits. 

(b) Until the schedule of fees is amended by the Mayor in accordance with 
subsection (a) of this section, the schedule of fees to be charged by the District 
of Columbia for the inspection of electrical equipment and for the issuance of 
permits to perform electrical services is as follows: 

Electrical Fee Schedule 
GROUP 1. WIRING ONLY 

198 



PERMITS AND FEES § 47-2712 

Fee 

Outlets— each 10 $ 7.00 

Outlet means and includes receptacle, switch and fixture outlet 

GROUP 2. FIXTURES AND LAMPHOLDERS 

Each 10 3.00 

GROUP 3. ELECTRICAL DISCHARGE SIGNS 

1st 500 va 12.00 

Each additional 500 va 7.00 

GROUP 4. HEATING EQUIPMENT 

Baseboard or spaceheaters 

1st 10 KW— per each KW 3.00 

Each additional KW 2.00 

Unit heaters, furnaces — Motors not included 15.00 

Each additional 7.00 

Controls only — Each 9.00 

For units with motors — Add appropriate motor from Group 6 

GROUP 5. COMMERCIAL HEATING AND COOKING 

Appliances other than Group 4 

1st 1-8 KW 12.00 

Each additional 7.00 

lst-over 8 KW 15.00 

Each additional 7.00 

GROUP 6. MOTORS AND GENERATORS 

Less than 1/4 H.P Apply Group 2 

1/4 H.P. to 1 H.P 12.00 

Each additional 7.00 

Over 1 H.P. to 5 H.P 19.00 

Each additional 7.00 

Over 5 H.P. to 10 H.P 30.00 

Each additional 12.00 

Over 10 H.P. to 20 H.P 36.00 

Each additional 15.00 

Over 20 H.P, to 30 H.P 47.00 

Each additional 22.00 

Over 30 H.P. to 50 H.P 57.00 

Each additional '. 24.00 

Over 50 H.P. to 75 H.P . 69.00 

Each additional 30.00 

Over 75 H.P 78.00 

Each additional 36.00 

For installation of more than 1 motor, the initial fee shall be the largest motor 
fee plus the additional fee for the smaller. 

GROUP 7. SERVICE 

Piped house connection 7.00 

199 



§ 47-2712 TAXATION, LICENSING, FEES, ETC. 

Fee 

Each additional 3.00 

Pole line on private property 7.00 

Each additional 3.00 

Conductors, including pole 9.00 

Each additional 3.00 

Service conductors — Each 7.00 

GROUP 8. SERVICE AND METER EQUIPMENT 

to 200 amperes 15.00 

Each additional 7.00 

201 to 400 amperes 22.00 

Each additional 12.00 

401 to 800 amperes 42.00 

Each additional 22.00 

Over 800 amperes 63.00 

Each additional 30.00 

Relocation, replacement or original installation, including meter connection 
facilities. For installation of more than 1 service equipment, the initial fee 
shall be for the largest service equipment plus the additional fee for the 
smaller. 

GROUP 9. TRANSFORMERS 

1 to 10 KVA 12.00 

Each additional 7.00 

1 1 to 75 KVA 19.00 

Each additional 9.00 

76 to 200 KVA 24.00 

Each additional 12.00 

Vault 63.00 

Each additional 30.00 

GROUP 10. THEATRES OR OTHER PLACES OF PUBLIC ASSEMBLY: 

SPOTLIGHTS 

Arc 12.00 

Each additional 7.00 

Incandescent 7.00 

Each additional 3.00 

Portable or temporary arc 9.00 

Each additional 7.00 

Portable or temporary incandescent 7.00 

Each additional 3.00 

Motion picture machine 

Permanent 30.00 

Each additional 15.00 

Portable 19.00 

Each additional 9.00 

Slide projector 15.00 

Each additional 9.00 

Amplifier 12.00 

Each additional 7.00 

Dimmers (over 1 KW) 9.00 

Each additional 7.00 

200 



PERMITS AND FEES §47-2712 

Fee 

Portable switchboard 12.00 

Each additional 7.00 

Portable T.V. installation 

1st portable T.V. receiver 11 .00 

Each additional receiver 5.00 

Portable or temporary incandescent lamps (other than spotlights) 

1 to 25 lights 9.00 

26 to 50 lights 13.00 

51 to 100 lights 19.00 

Each additional 100 lights 5.00 

GROUP 1 1 . TEMPORARY INSTALLATIONS 

Decorations, lawn fetes, etc. 

1 to 25 lights— 1st 90 days 12.00 

Each additional 90 days 7.00 

26 to 50 lights— 1st 90 days 19.00 

Each additional 90 days 9.00 

51 to 100 lights— 1st 90 days 24.00 

Each additional 90 days 12.00 

Each additional 100 lights— 1st 90 days 7.00 

Each additional 90 days 3.00 

Use of current on wiring, apparatus and fixtures for use pending completion of 

installation— 1st 90 days 24.00 

Each additional 90 days 12.00 

Circuses and Carnivals 

1st 50 KW 63.00 

Each additional 100 KW 63.00 

Exhibitions, etc. 

1st 3,000 sq. ft 27.00 

Each additional 1,000 sq. ft 15.00 

GROUP 12. RADIO AND TELEVISION EQUIPMENT 

Transmitting station — 1st 36.00 

Each additional 19.00 

Receiving station 

Antenna and ground connection device for receivers — 1st 7.00 

Each additional 10 7.00 

Centralized speaker station — 1st 10 7.00 

Each additional 10 7.00 

Centralized receiver amplifier 12.00 

Each additional 12.00 

Closed circuit television camera — 1st camera 9.00 

Each additional camera 7.00 

GROUP 13. MISCELLANEOUS 

Arc vapor lamps — 1st 9.00 

Each additional 7.00 

Battery charges 13.00 

Each additional 7.00 

Electric ranges (residential) 7.00 

Each additional 2.00 

Clothes dryer (residential) 7.00 

201 



§47-2712 TAXATION, LICENSING, FEES, ETC. 

Fee 

Each additional 2.00 

Garbage disposal (residential) 7.00 

Each additional , 3.00 

X-Ray machine 12.00 

Each additional 7.00 

Dishwasher (residential) 7.00 

Each additional 3.00 

Hot water heater (residential) 7.00 

Each additional 3.00 

Fire alarm station and bell Apply Group 1 

Electric signs — Incandescent Apply Group 2 

Festoon lighting Apply Group 2 

Air conditioner — Central system 

Not over 5 tons (residential) 1st 30.00 

2nd to 25th, each 10.00 

Above 25, each 7,00 

Rectifier 15.00 

Each additional 7.00 

Welders 15.00 

Each additional 7.00 

Minimum fee 7.00 

Portable equipment on circuits 20 amperes or less No Fee 

Electric furnaces (residential) 

1st 15.00 

2nd 12.00 

Over 25 ; each 7.00 

Electric cranes for construction work . 67.00 

Replacement of feeder conductors: 

Per feeder (old work) 1st . 7.00 

Each additional 3.00 

Panel board replacement 

1st panel board (old work) 7.00 

Each additional 3.00 

Installation of empty conduits: 

Per floor 7.00 

Duplicates — Preliminary and final certificates of performance or correction of 

records 7.00 

Quarterly permits — The fee for quarterly permits to install circuits, fixtures and 
receptacles shall be in accordance with the work done, in no case less than 

$27 payable at the time the permit is issued 27.00 

Defect reinspection fee ... 13.00 

When the applicant receives a written notice of defects found during the original 
inspection and the applicant or his agent reports the defects have been 
corrected, and upon inspection of the defect, noted originally, it is revealed 
that the defects have not been fully corrected, a charge of $13 will be made 

for each inspection thereafter 13.00 

NOTE 

Where application is made for a permit to cover an electrical installation, or 
alterations previously made, for which a permit has not been issued, there shall 
be a service charge of 50 percent of the regular fee with a minimum $13 addition 
to the regular fee. No service charge shall be made for emergency repair work if 

a permit is applied for at once 13.00 

202 



PERMITS AMD FEES § 47-2712 

Fee 
REFUNDS 

A refund of permit fees shall be made as follows: 

(1) When no work has been done under authority of a permit, the fee in excess 
of the costs of inspection to verify no work having been done, based on $13 per 
inspector hour, the cost of any engineering examination time previously devoted 
to approval of plans based on $20 per hour, plus $19 administrative costs of 
"issuance and refund", shall be refunded 19.00 

(2) When work authorized by permit has been only partially done and when 
the District is satisfied that no more work will be done under the permit, the fee 
in excess of the cost of any engineering plans examination based on $20 per 
hour, cost of inspections made, based on $13 per hour, plus $19 administrative 

costs of "issuance and refund", shall be refunded 19.00 

(3) Provided, that the request for refund shall be made within six months 
from the date of issuance and the permit and receipt are returned to the 
Permit Branch. 

PENALTY 

The penalty for a permit to abate notice of doing work without a permit shall 
be 50 percent of the fee. 

WAIVER OF PERMIT FEES 

No permit fee shall be charged when supported by evidence indicating that 
the applicant is under contract or subcontract to perform the following: 

(1) Work done exclusively for the District of Columbia. 

(2) Work done under contract for the District of Columbia. 

(3) Work done exclusively for agencies of the United States government. 

(Sept. 14, 1976, D.C. Law 1-82, title III, § 301, 23 DCR2461; June 22, 1983, D.C. Law 
5-14, § 202(a), 30 DCR 2632; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 

1575.) 

Historical and Statutory Notes 

Prior Codifications Bill was adopted on first and second readings 

1981 Ed., § 47-2712. on April 12, 1983 and April 26, 1983, respec- 

1973 Ed., § 47-2212. tively. Signed by the Mayor on May 4, 1983, it 

, was assigned Act No. 5-29 and transmitted to 

Legislative History of Laws both Houses of Congress for its review. 

For legislative history of D.C. Law 1-82, see 

Historical and Statutory Notes following ,, 

c 47_2702 " Miscellaneous Notes 

Law 5-14, the "District of Columbia Revenue Mayor authorized to issue rules: Section 

Act of 1983," was introduced in Council and 1 102 of D.C. Law 5-14 provided that the Mayor 

assigned Bill No. 5-74, which was referred to shall issue rules necessary to carry out the pro- 

the Committee on Finance and Revenue. The visions of the act. 

Cross References 

Mayor, Council and other officers, licensing and registration fees, Mayor's power to fix, see 

§ 1-301.74. 
Mayor, Council and other officers, Mayor's power to increase or decrease fees authorized in 

§ 1-301.74, see § 1-301.75. 

203 



§ 47-2712 TAXATION, LICENSING, FEES, ETC. 

Library References 
Key Numbers Encyclopedias 

District of Columbia <3^19. c.J.S. District of Columbia §§ 13 to 16. 

West] aw Topic No. 132. 

§ 47-2713, District of Columbia General Hospital rates. 

(a) The per diem rates to be charged for inpatient services at the District of 
Columbia General Hospital shall be as follows: 

(1) Medical $215.00. 

(2) Surgical . 216.00. 

(3) Pediatrics 278.00. 

(4) Obstetrics 370.00. 

(5) Crippled children 232.00. 

(6) Gynecology 130.00. 

(b) The rates to be charged for emergency room services, clinic abortion, and 
hemodialysis treatment services at the District of Columbia General Hospital 
shall be as follows: 

(1) Emergency room $53.50 per visit. 

(2) Clinic abortion 360.00 per abortion. 

(3) Hemodialysis treatment 316.00 per treatment. 

(c) The rates to be charged for mental health, mental retardation clinic, and 
home psychiatry services rendered to patients shall be as follows: 

(1) For mental health services: 

(A) Inpatients $140.00 per day. 

(B) Daypatients 66.50 per day. 

(C) Outpatients 43.50 per day. 

(2) For mental retardation clinic services: 

(A) Daypatients $55.00 per day. 

(B) Outpatients 35.75 per visit. 

(3) For home psychiatry services: $19.00 per home visit. 

(Sept. 14, 1976, D.C. Law 1-82, title IV, § 401, 23 DCR 2461; Sept. 28, 1977, D.C. Law 
2-24, § 2(a), 24 DCR 3343; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Law 2-24, the "Health Services Rates Act of 

1981 Ed., § 47-2713. 1977," was introduced in Council and assigned 

1973 Ed § 47-2213 *^ ^°" 2-U8, which was referred to the Com- 

mittee on Finance and Revenue. The Bill was 

,.,.„. rT adopted on first and second readings on May 

Legislative History of Laws 3^ 19yy and June H 19??j respectivdy 

For legislative history of D.C. Law 1-82, see Signed by the Mayor on July 13, 1977, it was 
Historical and Statutory Notes following assigned Act No. 2-59 and transmitted to both 
§ 47-2702. Houses of Congress for its review. 

Cross References 
Section References 

This section is referred to in §§ 47-2716 and 47-2717. 

204 



PERMITS AND FEES § 47-2715 

Library References 

Key Numbers 
Health <^230. 
Westlaw Topic No. 198H. 

§ 47-2714. District of Columbia Village rates. 

(a) The per diem rate to be charged for skilled care patients at District of 
Columbia Village shall be $82.50. 

(b) The per diem rate to be charged for intermediate care patients at District 
of Columbia Village shall be $56.00. 

(Sept 14, 1976, D.C. Law 1-82, title IV, § 402, 23 DCR 2461; Sept 28, 1977, D.C. Law 
2-24, § 2(b), 24 DCR 3343; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 2-24, see 

1981 Ed., § 47-2714. Historical and Statutory Notes following 

1973 Ed., § 47-2214. § 47-2713. 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2702. 

Cross References 
Section References 

This section is referred to in §§ 47-2716 and 47-2717. 

Library References 

Key Numbers 
Health <^230. 
Westlaw Topic No. 198H. 

§ 47-2715. Glenn Dale Hospital rates. 

The per diem rate to be charged patients for medical care and service at 
Glenn Dale Hospital shall be $75.50. 

(Sept. 14, 1976, D.C. Law 1-82, title IV, § 403, 23 DCR 2461; Sept. 28, 1977, D.C. Law 
2-24, § 2(c), 24 DCR 3343; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 2-24, see 

1981 Ed., § 47-2715. Historical and Statutory Notes following 

1973 Ed., § 47-2215. § 47-2713. 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2702. 

Cross References 
Section References 

This section is referred to in §§ 47-2716 and 47-2717. 

205 



§47-2715 TAXATION, LICENSING, FEES, ETC. 

Library References 

Key Numbers 
Health <3=>230. 
Westlaw Topic No. 198H. 

§ 47—2716. Denial of medical or mental health services for inability to pay 
prohibited. 

No person shall be denied the services enumerated in §§ 47-2713 to 47-2716 
because of his or her inability to pay for those services. 

(Sept 14, 1976, D.C. Law 1-82, title IV, § 404, 23 DCR 2461; Sept. 28, 1977, D.C. Law 
2-24, § 2(d), 24 DCR 3343; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 2-24, see 

1981 Ed., § 47-2716. Historical and Statutory Notes following 

1973 Ed., § 47-2215a. § 47-2713. 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2702. 

Cross References 
Section References 

This section is referred to in § 47-2717. 

Library References 

Key Numbers 
Health <8»230. 
Westlaw Topic No. 198H. 

§ 47—2717. Mayor to adjust medical and mental health service rates. 

The Mayor of the District of Columbia is hereby authorized to adjust, from 
time to time, the rates to be charged for the medical care and mental health 
services specified in §§ 47-2713 to 47-2716 except that the Mayor's authority 
to adjust the rates to be charged for medical care at the outpatient clinic at 
District of Columbia General Hospital shall terminate on the date that the D.C. 
General Hospital Commission holds its first meeting pursuant to the provisions 
of §§ 44-191 1 and 44-1 91 6(b). Notice of any change in the rates to be charged 
for the medical care and mental health services specified in §§ 47-2713 to 
47-2716 shall be filed with the Council of the District of Columbia at least 30 
days prior to their effective date. 

(Sept. 28, 1977, D.C. Law 2-24, § 3, 24 DCR 3343; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2717. For legislative history of D.C. Law 2-24, see 

in _., _, c -i-iiri Historical and Statutory Notes following 

1973 fc,d., § 47-2215b. §47-2713 

206 



PERMITS AND FEES § 47-2718 

Library References 

Key Numbers 
Health «^230. 
Westlaw Topic No. 198H. 

§ 47-2718. Public space permits. 

(a) The Mayor of the District of Columbia shall amend from time to time the 
schedule of fees to be charged by the District of Columbia for the issuance of 
public space permits for underground excavations, constructing manholes, and 
connecting sewers, conduits and mains. The Mayor shall amend the schedule 
by rule to provide for fees in amounts as in his judgment will defray the 
approximate costs of issuing permits and of performing inspections as may be 
necessary in connection therewith. 

(b) Until the schedule of fees is amended by the Mayor in accordance with 
subsection (a) of this section, the schedule of fees to be charged by the District 
of Columbia for the issuance of public space permits for underground excava- 
tions, constructing manholes, and connecting sewers, conduits and mains is as 
follows: 

Public Space Permit Fee Schedule 

UNDERGROUND EXCAVATIONS 

Fee 
Fuel oil, etc. 

Fuel oil, gasoline and solvent fill pipes $ 69.00. 

Fuel oil tanks with curb fills, or residential tanks with curb fills 276.00. 

Nonresidential tanks with curb fills 291 .00. 

Replacement or repair of fill pipes and repair of tanks 69.00. 

Replacement of tanks 178.00. 

MANHOLES 

(Except transformer), and valves. For 1 house connection and 1 associated 
necessary manhole when no other work is included in permit. For construct- 
ing a single manhole or gas valve without laying conduit or main. For 
rebuilding a manhole, including any change in the size, shape, depth, or 
location of conduit made necessary by the work on the manhole. If a manhole 
is reduced in size, the conduit may be extended to a new wall, or altered 
slightly in location or depth to conform to the new manhole location without 
additional charge 42.00. 

SEWER CONNECTIONS 

All sewer connections except those to trunk sewers, when part of another job 24.00. 

Sewer connections to trunk sewers, when part of another job 69.00. 

All sewer connections except those to trunk sewers, when not included with 

other work . 39.00. 

Sewer connections to trunk sewers, when not included with other work 85.00. 

CONDUIT OR MAIN 

Conduit and manholes, or main and valves 85.00. 

207 



§47-2718 TAXATION, LICENSING, FEES, ETC. 

(Sept. 14, 1976, D.C. Law 1-82, title VI, § 601, 23 DCR 2461; June 22, 1983, D.C. Law 
5-14, § 202(b), 30 DCR 2632; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575.) 

Historical and Statutory Notes 

Prior Codifications of 2000 (D.C. Act 13-438, October 20, 2000, 47 

1981 Ed., § 47-2718. DCR 8740). 

1973 Ed., § 47-2216. 

Legislative History of Laws 

Effect of Amendments For legislative history of D.C. Law 1-82, see 

Section 503 ofD.C. Law 13-172 provides: Historical and Statutory Notes following 

"The amendments made by section 502 of this § 47-2702. 

title to the public rights-of-way rental fees do For legislative history of D . C . Law 5-14, see 

not preclude the Mayor from further amending Historical and statutory Notes following 

these same tees as authorized in section 604 ol c ah_2i\2 
the Fiscal Year 1997 Budget Support Act of 

1996 provided that the amended rates when ^ n rf Authorit 
taken together with the other user tees, charges, 

and penalties collected pursuant to that section Delegation of authority pursuant to An Act 
and D.C. Code § 47-2718 do not adversely im- Makm § Appropriations to Provide for the Ex- 
pact the positive fiscal impact identified in sec- P en f es of the Government of D.C. for the FY 
tion 506 of this title." Ending June 30, 1920 and for Other Purposes; 

and to the License Fees and Charges Act of 

Emergency Act Amendments 1976, see Mayor's Order 99-158, October 13, 

For temporary (90-day) authorization of fee 1999 (46 DCR 8841). 
changes, see § 503 of the Fiscal Year 2001 

Budget Support Emergency Act of 2000 (D.C. Miscellaneous Notes 

Act 13-376, July 24, 2000, 47 DCR 6574). Mayor authorized to issue rules: Section 

For temporary (90 day) amendment of sec- 1102 of D.C. Law 5-14 provided that the Mayor 
tion, see § 503 of the Fiscal Year 2001 Budget shall issue rules necessary to carry out the pro- 
Support Congressional Review Emergency Act visions of the act. 

Cross References 

Mayor, Council and other officers, licensing and registration fees, Mayor's power to fix, see 

§ 1-301.74. 
Mayor, Council and other officers, Mayor's power to increase or decrease fees authorized in 

§ 1-301.74, see§ 1-301.75. 

Library References 
Key Numbers Encyclopedias 

District of Columbia <3=>19. c j s _ District of Columbia §§ 13 to 16. 

Westlaw Topic No. 132. 



Subchapter III. Clean Air Compliance Fees. 

§ 47-2731. Findings. [Repealed] 

(Mar. 21, 1995, D.C, Law 10-242, § 2, 42 DCR 86; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Aug. 5, 1997, 111 Stat. 781, Pub. L. 105-33, § 11702(a)(1).) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2731. Law 10-242, the "Clean Air Compliance Fee 

Act of 1994," was introduced in Council and 
assigned Bill No. 10-610, which was referred to 
the Committee of the Whole. The Bill was 

208 



PERMITS AND FEES 



adopted on first and second readings on No- 
vember 1, 1994, and December 6, 1994, respec- 
tively. Signed by the Mayor on December 28, 
1994, it was assigned Act No. 10-387 and trans- 
mitted to both Houses of Congress for its re- 
view. D.C. Law 10-242 became effective on 
March 21, 1995. 

Miscellaneous Notes 

Mayor authorized to issue rules: Section 12 
of D.C. Law 10-242 provided that pursuant to 
subchapter I of Chapter 5 of Title 2, the Mayor 
is authorized to issue any rules that may be 
necessary to implement the provisions of the 
act. Additionally Council requested that the 
Mayor amend the District of Columbia State 
Implementation Plan to ensure that the District 
receives credit for reductions in volatile organic 



§ 47-2734 
Repealed 

compounds and nitrogen oxides, in fulfillment 
of the District's federally mandated requirement 
to reduce ozone creating pollutants. 

Pub.L. 105-33, title XI, § 11721, Aug. 5, 
1997, 111 Stat. 786, provides: 

"Sec. 1 1 72 1 . EFFECTIVE DATE. 

"Except as otherwise provided in this title, 
the provisions of this title shall take effect on the 
later of October 1, 1997, or the day the District 
of Columbia Financial Responsibility and Man- 
agement Assistance Authority certifies that the 
financial plan and budget for the District gov- 
ernment for fiscal year 1998 meet the require- 
ments of section 201(c)(1) of the District of 
Columbia Financial Responsibility and Manage- 
ment Assistance Act of 1995, as amended by this 
title." 



§ 47-2732. Definitions. [Repealed] 

(Mar. 21, 1995, D.C. Law 10-242, § 3, 42 DCR 86; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Aug. 5, 1997, 111 Stat. 781, Pub. L. 105-33, § 11702(a)(1).) 



Prior Codifications 

1981 Ed., § 47-2732. 

Legislative History of Laws 

For legislative history of D.C. Law 10-242, 
see Historical and Statutory Notes following 
§ 47-2731. 



Miscellaneous Notes 

Pub.L. 105-33, title XI, § 11721, Aug. 5 
1997, 111 Stat. 786, provides: 

"Sec. 11721. EFFECTIVE DATE. 



Historical and Statutory Notes 

"Except as otherwise provided in this title, 
the provisions of this title shall take effect on the 
later of October 1, 1997, or the day the District 
of Columbia Financial Responsibility and Man- 
agement Assistance Authority certifies that the 
financial plan and budget for the District gov- 
ernment for fiscal year 1998 meet the require- 
ments of section 201(c)(1) of the District of 
Columbia Financial Responsibility and Manage- 
ment Assistance Act of 1995, as amended by this 
title." 



§ 47-2733. Clean Air Act compliance fee. [Repealed] 

(Mar. 21, 1995, D.C. Law 10-242, § 4, 42 DCR 86; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Aug. 5, 1997, 111 Stat. 781, Pub. L. 105-33, § 11702(a)(1).) 



Prior Codifications 

1981 Ed., § 47-2733. 

Legislative History of Laws 

For legislative history of D.C. Law 10-242, 
see Historical and Statutory Notes following 
§ 47-2731. 



Miscellaneous Notes 

Pub.L. 105-33, title XI, § 11721, Aug. 5 
1997, 111 Stat. 786, provides: 

"Sec. 11721. EFFECTIVE DATE. 



Historical and Statutory Notes 

"Except as otherwise provided in this title, 
the provisions of this title shall take effect on the 
later of October 1, 1997, or the day the District 
of Columbia Financial Responsibility and Man- 
agement Assistance Authority certifies that the 
financial plan and budget for the District gov- 
ernment for fiscal year 1998 meet the require- 
ments of section 201(c)(1) of the District of 
Columbia Financial Responsibility and Manage- 
ment Assistance Act of 1995, as amended by this 
title." 



§ 47—2734. Registration of employment parking spaces. [Repealed] 

(Mar. 21, 1995, D.C. Law 10-242, § 5, 42 DCR 86; Apr. 18, 1996, D.C. Law 11-110, 
§ 56(a), 43 DCR 530; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 
5, 1997, 111 Stat. 781, Pub. L. 105-33, § 11702(a)(1).) 

209 



§ 47-2734 
Repealed 

Prior Codifications 

1981 Ed., § 47-2734. 



TAXATION, LICENSING, FEES, ETC. 

Historical and Statutory Notes 

review. D.C. Law 11-110 became effective on 
April 18, 1996. 



Legislative History of Laws 

For legislative history of D.C. Law 10-242, 
see Historical and Statutory Notes following 
§ 47-2731. 

Legislative history of Law 11-110, the "Tech- 
nical Amendments Act of 1996," was introduced 
in Council and assigned Bill No. 1 1-485, which 
was referred to the Committee of the Whole. 
The Bill was adopted on first and second read- 
ings on December 5, 1995, and January 4, 1996, 
respectively. Signed by the Mayor on January 
26, 1996, it was assigned Act No. 11-199 and 
transmitted to both Houses of Congress for its 



Miscellaneous Notes 

Pub.L. 105-33, title XI, § 11721, Aug. 5, 
1997, 111 Stat. 786, provides: 

"Sec. 11721. EFFECTIVE DATE. 

"Except as otherwise provided in this title, 
the provisions of this title shall take effect on the 
later of October 1, 1997, or the day the District 
of Columbia Financial Responsibility and Man- 
agement Assistance Authority certifies that the 
financial plan and budget for the District gov- 
ernment for fiscal year 1998 meet the require- 
ments of section 201(c)(1) of the District of 
Columbia Financial Responsibility and Manage- 
ment Assistance Act of 1995, as amended by this 
title." 



§ 47—2735. Exemptions. [Repealed] 

(Mar. 21, 1995, D.C. Law 10-242, § 6, 42 DCR 86; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Aug. 5, 1997, 111 Stat. 781, Pub. L. 105-33, § 11702(a)(1).) 



Historical and 
Prior Codifications 

1981 Ed., § 47-2735. 

Legislative History of Laws 

For legislative history of D.C. Law 10-242, 
see Historical and Statutory Notes following 

§ 47-2731. 

Miscellaneous Notes 

Pub.L. 105-33, title XI, § 11721, Aug. 5, 
1997, 111 Stat. 786, provides: 
"Sec. 11721. EFFECTIVE DATE. 



Statutory Notes 

"Except as otherwise provided in this title, 
the provisions of this title shall take effect on the 
later of October 1, 1997, or the day the District 
of Columbia Financial Responsibility and Man- 
agement Assistance Authority certifies that the 
financial plan and budget for the District gov- 
ernment for fiscal year 1998 meet the require- 
ments of section 201(c)(1) of the District of 
Columbia Financial Responsibility and Manage- 
ment Assistance Act of 1995, as amended by this 
title." 



§ 47-2736. Rules of construction. [Repealed] 

(Mar. 21, 1995, D.C. Law 10-242, § 7, 42 DCR 86; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Aug. 5, 1997, 111 Stat. 781, Pub. L. 105-33, § 11702(a)(1).) 



Prior Codifications 

1981 Ed., § 47-2736. 

Legislative History of Laws 

For legislative history of D.C. Law 10-242, 
see Historical and Statutory Notes following 
§ 47-2731. 



Miscellaneous Notes 

Pub.L. 105-33, title XI, § 11721, Aug. 5 
1997, 111 Stat. 786, provides: 
"Sec. 11721. EFFECTIVE DATE. 



Historical and Statutory Notes 

"Except as otherwise provided in this title, 
the provisions of this title shall take effect on the 
later of October 1, 1997, or the day the District 
of Columbia Financial Responsibility and Man- 
agement Assistance Authority certifies that the 
financial plan and budget for the District gov- 
ernment for fiscal year 1998 meet the require- 
ments of section 201(c)(1) of the District of 
Columbia Financial Responsibility and Manage- 
ment Assistance Act of 1995, as amended by this 
title." 



§ 47-2737. Special agreement with the federal government. [Repealed] 

(Mar. 21, 1995, D.C. Law 10-242, § 8, 42 DCR 86; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Aug. 5, 1997, 111 Stat. 781, Pub. L. 105-33, § 11702(a)(1).) 

210 



PERMITS AMD FEES 



Historical and 

Prior Codifications 

1981 Ed., § 47-2737. 

Legislative History of Laws 

For legislative history of D.C. Law 10-242, 
see Historical and Statutory Notes following 
§ 47-2731. 

Miscellaneous Notes 

Pub.L. 105-33, title XI, § 11721, Aug. 5, 
1997, 111 Stat. 786, provides: 

"Sec. 1 1 72 1 . EFFECTIVE DATE. 



§ 47-2740 
Repealed 

Statutory Notes 

"Except as otherwise provided in this title, 
the provisions of this title shall take effect on the 
later of October 1, 1997, or the day the District 
of Columbia Financial Responsibility and Man- 
agement Assistance Authority certifies that the 
financial plan and budget for the District gov- 
ernment for fiscal year 1998 meet the require- 
ments of section 201(c)(1) of the District of 
Columbia Financial Responsibility and Manage- 
ment Assistance Act of 1995, as amended by this 
title." 



§ 47-2738. Payment. [Repealed] 

(Mar. 21, 1995, D.C. Law 10-242, § 9, 42 DCR 86; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Aug. 5, 1997, 111 Stat. 781, Pub. L. 105-33, § 11702(a)(1).) 



Prior Codifications 

1981 Ed., § 47-2738. 

Legislative History of Laws 

For legislative history of D.C. Law 10-242, 
see Historical and Statutory Notes following 

§ 47-2731. 



Miscellaneous Notes 

Pub.L. 105-33, title XI, 
1997, 1 1 1 Stat. 786, provides 
"Sec. 1 1 72 1 . EFFECTIVE DATE. 



Historical and Statutory Notes 

"Except as otherwise provided in this title, 
the provisions of this title shall take effect on the 
later of October 1, 1997, or the day the District 
of Columbia Financial Responsibility and Man- 
agement Assistance Authority certifies that the 
financial plan and budget for the District gov- 
ernment for fiscal year 1998 meet the require- 
ments of section 201(c)(1) of the District of 
§ 11721, Aug. 5, Columbia Financial Responsibility and Manage- 
ment Assistance Act of 1995, as amended by this 
title." 



§ 47-2739. Penalties and enforcement. [Repealed] 

(Mar. 21, 1995, D.C. Law 10-242, § 10, 42 DCR 86; Apr. 18, 1996, D.C. Law 11-110, 
§ 56(b), 43 DCR 530; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Aug. 
5, 1997, 111 Stat. 781, Pub. L. 105-33, § 11702(a)(1).) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2739. 

Legislative History of Laws 

For legislative history of D.C. Law 10-242, 
see Historical and Statutory Notes following 
§ 47-2731. 

For legislative history of D.C. Law 11-110, 
see Historical and Statutory Notes following 
§ 47-2734. 

Miscellaneous Notes 

Pub.L. 105-33, title XI, § 11721, Aug. 5, 
1997, 111 Stat. 786, provides: 



"Sec. 11721. EFFECTIVE DATE. 

"Except as otherwise provided in this title, 
the provisions of this title shall take effect on the 
later of October 1, 1997, or the day the District 
of Columbia Financial Responsibility and Man- 
agement Assistance Authority certifies that the 
financial plan and budget for the District gov- 
ernment for fiscal year 1998 meet the require- 
ments of section 201(c)(1) of the District of 
Columbia Financial Responsibility and Manage- 
ment Assistance Act of 1995, as amended by this 
title." 



§ 47-2740. Allocation of clean air compliance fee. [Repealed] 

(Mar. 21, 1995, D.C. Law 10-242, § 11, 42 DCR 86; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575; Aug. 5, 1997, 111 Stat. 781, Pub. L. 105-33, § 11702(a)(1).) 

211 



§47-2740 TAXATION, LICENSING, FEES, ETC. 

Repealed 

Historical and Statutory Notes 

Prior Codifications "Except as otherwise provided in this title, 

1981 Ed., § 47-2740. the provisions of this title shall take effect on the 

. . rT later of October 1, 1997, or the dav the District 

Legislative History of Laws of Columbia Financial Responsibility and Man- 

For legislative history of DC Law 0-242, ent Assistance Authority certifies that the 

see Historical and Statutory Notes following c . . , r j u j , c + i t^ •■* • * 

e 47 _77^i financial plan and budget for the District gov- 
ernment for fiscal year 1998 meet the require- 

Miscellaneous Notes ments of section 201(c)(1) of the District of 

Pub.L. 105-33, title XI, § 11721, Aug. 5, Columbia Financial Responsibility and Manage- 

1997, 1 11 Stat. 786, provides: ment Assistance Act of 1995, as amended by this 

"Sec. 11721. EFFECTIVE DATE. title." 



212 



Chapter 27A 
Special Public Safety Fee. 

Section 

47-2751. Definitions. 

47-2752. Arena fee. 

47-2753. Enforcement. 

§ 47-2751. Definitions. 

For the purposes of this chapter, the term: 

(1) "District gross receipts" means all income, derived from any activity 
whatsoever from sources within the District, whether compensated in the 
District or not, prior to the deduction of any expense whatsoever connected 
with the production of such income, except that, beginning with the fee that 
is required by this title to be paid in fiscal year 1996 and thereafter, the 
calculation of such income shall not include the collection of federal or local 
taxes on motor vehicle fuel. 

(2)(A) "Feepayer", except as provided in subparagraph (B) of this para- 
graph, means any person, fiduciary, partnership, unincorporated business, 
association, corporation, or any other entity subject to: 
(i) Subchapter VII of Chapter 18 of this title; 
(ii) Subchapter VIII of Chapter 18 of this title; or 

(iii) The provisions of Chapter 1 of Tide 5 1 , except any employer in the 

employer's capacity as a householder as distinguished from an employer 

in the pursuit of a trade, occupation, profession, enterprise, or vocation. 

(B) "Feepayer" shall not include a child development home, as defined 

in§ 4-401(3). 

(June 14, 1994, D.C. Law 10-128, § 301, 41 DCR 2096; Sept. 28, 1994, D.C. Law 
10-189, § 2(a), 41 DCR 5357; Sept. 6, 1995, D.C. Law 11-33, § 2(a), 42 DCR 4038; 
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 
12-255, § 3(a), 46 DCR 1279.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2751. Law 10-128, the "Omnibus Budget Support 

Act of 1994," was introduced in Council and 
_ - ^ _ , assigned Bill No. 10-575, which was referred to 

Emergency Act Amendments the Committee of the Whole. The Bill was 

For temporary amendment of section, see adopted on first and second readings on March 
§ 2(a) of the Arena Tax Payment and Use Con- 22, 1994, and April 12, 1994, respectively, 
gressional Review Emergency Amendment Act Signed by the Mayor on April 14, 1994, it was 
of 1995 (D.C. Act 11-123, July 27, 1995, 42 assigned Act No. 10-225 and transmitted to 
DCR 4156) both Houses of Congress for its review. D.C. 

Law 10-128 became effective on June 14, 1994. 

For temporary (90-day) amendment of sec- Law 1(Mg9( the ^ Arena Tax Amendment Act 

tion, see§ 3(a) of the Child Development Home of 1994;- was introduced in Council and as- 
Promotion Congressional Review Emergency signed Bill No. 10-71 1, which was referred to 
Amendment Act of 1999 (D.C. Act 13-57, April the Committee of the Whole. The Bill was 
16, 1999, 46 DCR 3862). adopted on first and second readings on July 5, 

1994, and July 19, 1994, respectively. Signed 

213 



§47-2751 



TAXATION, LICENSING, FEES, ETC. 



by the Mayor on August 2, 1994, it was assigned 
Act No. 10-315 and transmitted to both Houses 
of Congress for its review. D.C. Law 10-189 
became effective on September 28, 1994. 

Law 11-33, the "Arena Tax Payment and Use 
Amendment Act of 1995," was introduced in 
Council and assigned Bill No. 11-214, which 
was referred to the Committee of the Whole. 
The Bill was adopted on first and second read- 
ings on July 11, 1995, and July 25, 1995, respec- 
tively. Signed by the Mayor on July 25, 1995, it 
was assigned Act No. 11-1 15 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 11-33 became effective on September 6, 
1995. 

Law 12-255, the "Child Development Home 
Promotion Amendment Act of 1998," was intro- 
duced in Council and assigned Bill No. 12-820, 
which was referred to the Committee on Hu- 
man Services. The Bill was adopted on first 
and second readings on December 1, 1998, and 
December 15, 1998, respectively. Signed by the 
Mayor on December 29, 1998, it was assigned 
Act No. 12-603 and transmitted to both Houses 
of Congress for its review. D.C. Law 12-255 
became effective on April 20, 1999. 

Miscellaneous Notes 

Mayor authorized to issue rules: Section 304 
of D.C. Law 10-128, as amended by § 2(d) of 
D.C. Law 10-189, the Arena Tax Amendment 
Act of 1994, effective September 28, 1994, pro- 



vided that the Mayor, pursuant to Chapter 5 of 
Title 2, shall issue the rules necessary to imple- 
ment and administer the provisions of this 
chapter. 

Limitations on borrowing associated with are- 
na development and construction costs: For 
provisions regarding limitation on borrowing 
associated with arena development and con- 
struction costs, see § 1303 of D.C. Law 11-98, 
which is codified as § 47-398.05. 

Section 4 of D.C. Law 11-86 provided for a 
temporaiy limit on the amount of borrowing to 
be financed by the Arena Tax for the purpose of 
construction and financing of the Arena. 

Section 6(b) of D.C. Law 11-86 provided that 
the act shall expire after 225 days of its having 
taken effect. 

For temporary addition of provisions placing 
a limit on the amount of borrowing to be fi- 
nanced by the Arena Tax for the purpose of 
construction and financing of the Arena, see § 4 
of the Real Property Tax Rates for Tax Year 
1996 Congressional Review Emergency Amend- 
ment Act of 1996 (D.C. Act 11-183, January 22, 
1996, 43 DCR 376) and § 47-398.5. 

For a temporary limit on the amount of bor- 
rowing to be financed by the Arena Tax for the 
purpose of construction and financing of the 
Arena, see § 1303 of the Budget Support Con- 
gressional Review Emergency Act of 1996 (D.C. 
Act 11-206, February 9, 1996, 43 DCR 777). 



Cross References 

Convention center and sports arena authorization, limitation on amount of borrowing financed by 
arena tax, see § 47-398.05. 



§ 47-2752. Arena fee. 

(a) On or before July 15, 1994, each feepayer shall remit to the Mayor a 
special public safety fee which shall be based upon the annual District gross 
receipts of a feepayer for the feepayer's preceding fiscal year. 

(a-l)(l) For the fiscal year beginning October 1, 1994, and each fiscal year 
thereafter until, and including, October 1, 2000, each feepayer shall remit to the 
Mayor, on or before June 15, a fee that shall be based upon the annual District 
gross receipts of a feepayer for the feepayer's preceding tax year and computed 
according to the fee schedule provided in subsection (b) of this section. 
(2) (A) For purposes of this subsection, a feepayer that is exempt from 
taxation pursuant to § 47-1802.01 shall not be subject to the fee unless, as 
provided under § 47-1802.01 the feepayer has unrelated business income. 
(B) If such feepayer exempt from taxation has unrelated business in- 
come, the feepayer shall remit to the Mayor the fee based upon the 
feepayer's annual District gross receipts that were associated with the 
feepayer's unrelated business income for the feepayer's preceding fiscal 
year. 

214 



SPECIAL PUBLIC SAFETY FEE § 47-2752 

(3) Except as provided in paragraph (4) of this subsection, the Mayor shall 
collect the fee that shall be remitted pursuant to paragraph (1) of this 
subsection as agent on behalf of the Redevelopment Land Agency or such 
other District government agency or instrumentality designated by the Mayor 
and shall transfer the fee to the Redevelopment Land Agency or such other 
District government agency or instrumentality designated by the Mayor, to be 
used as follows: 

(A) As a first priority, to finance the reimbursement of any fund of the 
General Fund of the District government, including, but not limited to, the 
Rainy Day Fund established in Fiscal Year 1995, which has been the source 
of any loan, reprogramming, or transfer of funds to any District govern- 
ment agency or instrumentality for reasonable, necessary, and verified 
predevelopment and developments costs that have been borne by such 
District agency or instrumentality for a downtown sports and entertain- 
ment arena; 

(B) To finance the reimbursement of any District government agency or 
instrumentality for any and all reasonable, necessary, and verified prede- 
velopment and development costs that are borne by such District govern- 
ment agency or instrumentality for a downtown sports and entertainment 
arena; 

(C) To finance the demolition of buildings located on the future site of 
the downtown sports and entertainment arena and the relocation and 
housing of District employees from those buildings; 

(D) To finance the acquisition of real property that will serve as the site 
for a downtown sports and entertainment arena; and 

(E) To finance any other costs of the District government associated with 
the development of a downtown sports and entertainment arena. 

(4)(A) The Redevelopment Land Agency, or such other District government 
agency or instrumentality which has been designated by the Mayor and about 
which the Mayor shall provide written notice to the Council prior to such 
designation, is authorized to be the agency which may pledge and create a 
perfected security interest in the fee that is remitted pursuant to paragraph 
(1) of this subsection for debt service payment on a term loan or other 
financing mechanism that is used for the purposes set forth in paragraph (3) 
of this subsection; provided, that such borrowing or other financing is 
consistent with the District of Columbia Home Rule Act, approved December 
24, 1973 (87 Stat. 777; § 1-201.01 et seq.); and the laws of the District of 
Columbia. 

(B) The Mayor shall provide the Council with the following information 
associated with the downtown sports and entertainment arena: 

(i) A copy of any term sheet, loan commitment, and any other obli- 
gation executed by the Redevelopment Land Agency or any District 
government agency or instrumentality to finance the District govern- 
ment's costs associated with the development of a downtown sports and 
entertainment arena; 

215 



§ 47-2752 TAXATION, LICENSING, FEES, ETC. 

(ii) A copy of each contract executed by the Redevelopment Land 
Agency, or any District government agency or instrumentality, for goods 
or services associated with the development of a downtown sports and 
entertainment arena; and 

(iii) On or before July 1, 1995, and every 6 months thereafter, a 
biannual report which provides an accounting and itemization of all 
financial obligations and expenditures of the District government, and all 
revenues generated to the District government, associated with the 
development of a downtown sports and entertainment arena. 

(b) Except as provided in subsection (b-1) of this section, the amount of the 
fee shall be computed according to the following schedule: 

(1) Each feepayer with annual District gross receipts of $2,000,000 to 
$3,000,000 shall pay $1,000; 

(2) Each feepayer with annual District gross receipts of $3,000,001 to 
$10,000,000 shall pay $3,300; 

(3) Each feepayer with annual District gross receipts of $10,000,001 to 
$15,000,000 shall pay $6,500; and 

(4) Each feepayer with annual District gross receipts over $15,000,000 
shall pay $11,000. 

(b-1) The amount of the fee to be remitted on or before June 15, 2001 shall 
be computed according to the following schedule: 

(1) Each feepayer with annual District gross receipts of $2 million to $3 
million shall pay $1,300; 

(2) Each feepayer with annual District gross receipts of $3,000,001 to $10 
million shall pay $4,325; 

(3) Each feepayer with annual District gross receipts of $10,000,001 to $15 
million shall pay $8,500; and 

(4) Each feepayer with annual District gross receipts over $15 million shall 
pay $14,250. 

(c) Repealed. 

(June 14, 1994, D.C. Law 10-128, § 302, 41 DCR 2096; Sept 28, 1994, D.C. Law 
10-189, § 2(b), 41 DCR 5357; Sept. 6, 1995, D.C. Law 11-33, § 2(b), 42 DCR 4038; 
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Oct. 20, 1999, D.C. Law 
13-38, § 2702(m)(2), 46 DCR 6373; Sept. 6, 2001, D.C. Law 14-19, § 2, 48 DCR 5727.) 

Historical and Statutory Notes 

Prior Codifications D.C. Law 14-19, in subsec. (a-1), substituted 

1981 Ed., § 47-2752. "and including October 1, 2000"for "the re- 
quirements of paragraph (3) of this subsection 

Effect of Amendments have been met"; in subsec. (b), substituted 

D.C. Law 13-38 amended the section heading "subsection (b-1)" for "subsection (c)"; added 

is by striking the phrase "Special public safety subsec. (b-1); and repealed subsec. (c) which 

fee" and inserting the phrase "Arena fee" in its had read: 

place and rewriting the schedule in subsec. (b). "( c ) 0n or before December 1 of each year, 

Section 2703(d) of D.C. Law 13-38 provides: the Mayor shall certify to the Council the 

"Section 2702(m) shall apply to all arena fees amount of revenue received by the District from 

due for fiscal years beginning after September imposition of the fee during the immediately 

30, 1999." preceding fiscal year and provide an estimate of 

216 



SPECIAL PUBLIC SAFETY FEE 



§ 47-2752 



the amount of revenue expected to be collected 
from the fee in the then current fiscal year. If 
the amount estimated to be collected in the then 
current fiscal year is less than $9 million, the 
Mayor shall increase the rate of the fee to pro- 
vide that the estimated revenue in the then 
current fiscal year is not greater than $9 mil- 
lion. The Mayor shall notify the Council and 
feepayers of any new rates in the fee." 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 2 of Areana Tax Payment Temporary 
Amendment Act of 1995 (D.C. Law 11-32, Sep- 
tember 6, 1995, law notification 42 DCR 5301). 

For temporary (225 day) amendment of sec- 
tion, see § 2 of Arena Fee Rate Adjustment and 
Elimination Temporary Act of 2001 (D.C. Law 
14-14, May 10, 2001, law notification 48 DCR 
6590). 

Emergency Act Amendments 

For temporary amendment of section, see § 2 
of the Arena Tax Payment Emergency Amend- 
ment Act of 1995 (D.C. Act 11-57, May 18, 
1995, 42 DCR 2571) and § 2(b) of the Arena 
Tax Payment and Use Congressional Review 
Emergency Amendment Act of 1995 (D.C. Act 
1 1-123, July 27, 1995, 42 DCR 4156). 

For temporary provisions regarding the limi- 
tation on the amount of borrowing for arena 
development and construction cost, including, 
but not limited to, land acquisition, construc- 
tion, predevelopment, off-site infrastructure, 
and financing for capital interest and principal, 
to be paid from the proceeds of the arena tax, 
see § 4 of the Real Property Tax Rates for Tax 
Year 1996 Emergency Amendment Act of 1995 
(D.C. Act 11-148, Oct. 26, 1995, 42 DCR 
6054). 

For temporary (90-day) amendment of sec- 
tion, see §§ 2702(m) and 2703(d) of the Service 
Improvement and Fiscal Year 2000 Budget Sup- 
port Emergency Act of 1999 (D.C. Act 13-110, 
July 28, 1999, 46 DCR 6320). 

For temporary (90 day) amendment of sec- 
tion, see § 2 of Arena Fee Rate Adjustment and 
Elimination Emergency Act of 2001 (D.C. Act 
14-33, April 2, 2001, 48 DCR 3347). 

Legislative History of Laws 

For legislative history of D.C. Law 10-189, 
see Historical and Statutory Notes following 
§ 47-2751. 

For legislative history of D.C. Law 10-128, 
see Historical and Statutory Notes following 
§ 47-2751. 



For legislative history of D.C. Law 11-33, see 
Historical and Statutory Notes following 
§ 47-2751. 

Law 13-38, the "Service Improvement and 
Fiscal Year 2000 Budget Support Act of 1999," 
was introduced in Council and assigned Bill No. 
13-161, which was referred to the Committee of 
the Whole. The Bill was adopted on first and 
second readings on May 11, 1999, and June 22, 
1999, respectively. Signed by the Mayor on July 
8, 1999, it was assigned Act No. 13-111 and 
transmitted to both Houses of Congress for its 
review. D.C. Law 13-38 became effective on 
October 20, 1999. 

Law 14-19, the "Arena Fee Rate Adjustment 
and Elimination Act of 2001", was introduced 
in Council and assigned Bill No. 14-23, which 
was referred to the Committee on Finance and 
Revenue. The Bill was adopted on first and 
second readings on April 3, 2001, and May 1, 
2001, respectively. Signed by the Mayor on 
May 22, 2001, it was assigned Act No. 14-67 
and transmitted to both Houses of Congress for 
its review. D.C. Law 14-19 became effective on 
September 6, 2001. 

Miscellaneous Notes 

Application of Law: Section 3 of D.C. Law 
11-32 amended the applicability provision of 
D.C. Law 10-189 by inserting "financial" be- 
tween "adverse" and "impact" in the first para- 
graph. 

Section 4(b) of D.C. Law 1 1-32 provided that 
the act shall expire on the 225th day of its 
having taken effect. 

For temporary amendment of the applicabili- 
ty provision of D.C. Law 10-189, see § 3 of the 
Arena Tax Payment Emergency Amendment Act 
of 1995 (D.C. Act 11-57, May 18, 1995, 42 DCR 
2571) and § 3 of the Arena Tax Payment and 
Use Congressional Review Emergency Amend- 
ment Act of 1995 (D.C. Act 11-123,' July 27, 
1995, 42 DCR 4156). 

Revenues as security for arena construction 
borrowing: For provisions permitting certain 
District revenues to be pledged as security for 
borrowing for preconstruction activities relating 
to Gallery Place Sports Arena, see § 47-398.2 
as enacted by Pub. L. 104-28, § 203, 109 Stat. 
269. 

Waiver of Congressional review: For provi- 
sions waiving Congressional review of the Arena 
Tax Payment and Use Amendment Act of 1995, 
see § 301 of Pub. Law 104-28, 109 Stat. 270. 

Exclusive Development Rights Agreement for 
the Downtown Arena Resolution of 1995: Pur- 
suant to Resolution 11-11, effective February 7, 
1995, the Council approved the exclusive devel- 
opment rights agreement for the development 
and construction of a downtown arena. 



217 



§ 47-2752 TAXATION, LICENSING, FEES, ETC. 

Cross References 

Convention center and sports arena authorization, borrowing funds for preconstruction activities, 

revenue required to secure borrowing, see § 47-398.01. 
Convention center and sports arena authorization, permitting certain District revenues to be 

pledged as security for borrowing, revenues from sports arena tax, see § 47-398.02. 

Library References 
Key Numbers Encyclopedias 

District of Columbia <3=»19. c.J.S. District of Columbia §§ 13 to 16. 

Westlaw Topic No. 132. 

§ 47-2753. Enforcement. 

Any feepayer who fails to file a return for or pay the fee due as required by 
§ 47-2752 shall be subject to the same enforcement provisions and administra- 
tive provisions applicable to the fee as provided under Chapter 1 8 and Chapter 
41 of this title, but the period of limitations upon assessment and collection 
shall be determined by § 47-4301. 

(June 14, 1994, D.C. Law 10-128, § 303, 41 DCR 2096; Sept. 28, 1994, D.C. Law 
10-189, § 2(c), 41 DCR 5357; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575; Mar. 24, 1998, D.C. Law 12-81, § 59(i), 45 DCR 745; June 9, 2001, D.C. Law 
13-305, § 406(uu), 48 DCR 334.) 

Historical and Statutory Notes 

Prior Codifications signed Bill No. 12-408, which was referred to 

1981 Ed., § 47-2753. the Committee of the Whole. The Bill was 

adopted on first and second readings on No- 
Effect of Amendments vember 4, 1997, and December 4, 1997, respec- 

D.C. Law 13-305 substituted "Chapter 18 and tively. Signed by the Mayor on December 22, 
Chapter 41 of this title, but the period of limita- 19^ i t was assigned Act No. 12-246 and trans- 
tions upon assessment and collection shall be m itted to both Houses of Congress for its re- 
determined by § 47-4301" for "Chapter 18 of view DC . Law 12-81 became effective on 
this title". March 24, 1998. 
Legislative History of Laws For Law 13-305, see notes under § 47-901 . 

For legislative history of D.C. Law 10-128, 

see Historical and Statutory Notes following Miscellaneous Notes 

§ 47-2751. Section 410(d) of D.C. Law 13-305 provides: 

For legislative history of D.C. Law 10-189, "Section 406(a), (c), (j), (m), (p), (q), (s), (w), 

see Historical and Statutory Notes following (bb), (dd), (ee), (hh) through (kk), (mm) through 

§ 47-2751. (oo), (qq) through (uu), (yy), (zz), (bbb), (ddd), 

Law 12-81, the "Technical Amendments Act and (fff) shall apply for all tax years or taxable 

of 1998," was introduced in Council and as- periods beginning after December 31, 2000." 

Library References 
Key Numbers Encyclopedias 

District of Columbia <S=»19. c.J.S. District of Columbia §§ 13 to 16. 

Westlaw Topic No. 132. 



218 



Chapter 27B 
Ballpark Fee. 

Section 

47-2761. Definitions. 

47-2762. Ballpark fee. 

47-2763. Enforcement. 

§ 47-2761. Definitions. 

For the purposes of this chapter, the term: 

(1) "Ballpark" shall have the same meaning as in § 47-2002. 05(a)(1). 

(2) "Ballpark Revenue Fund" means the fund established by 
[§ 10-1601.02]. 

(3) "Bonds" shall have the same meaning as in [§ 10-1601. 03(a)(2)]. 

(4) "Chief Financial Officer" means the Chief Financial Officer of the 
District of Columbia. 

(5) "District gross receipts" means all income derived from any activity 
whatsoever from sources within the District, other than income of a feepayer 
derived from an ownership or beneficial interest in other feepayers subject to 
the ballpark fee, whether compensated in the District or not, prior to the 
deduction of any expense whatsoever connected with the production of the 
income, except that beginning with the ballpark fee that is required by this 
chapter to be paid in fiscal year 2005 and thereafter, the calculation of the 
income shall not include the collection of federal or local taxes on motor 
vehicle fuel. 

(6) "Feepayer" means any person, fiduciary, partnership, unincorporated 
business, association, corporation, or any other entity subject to: 

(A) Subchapter VII of Chapter 18; 

(B) Subchapter VIII of Chapter 18; or 

(C) Chapter 1 of Title 5 1 of the District of Columbia Official Code, except 
any employer in the employer's capacity as a householder as distinguished 
from an employer in the pursuit of a trade, occupation, profession, enter- 
prise, or vocation. 

(Apr. 8, 2005, D.C. Law 15-320, § 110(e), 52 DCR 1757.) 

Historical and Statutory Notes 

Legislative History of Laws and second readings on November 30, 2004, 

Law 15-320, the "Ballpark Omnibus Financ- and December 21, 2004, respectively. Signed 

ing and Revenue Act of 2004", was introduced by the Mayor on December 29, 2004, it was 

in Council and assigned Bill No. 15-1028, assigned Act No. 15-717 and transmitted to 

which was referred to the Committee of Finance both Houses of Congress for its review. D.C. 

and Revenue. The Bill was adopted on first Law 15-320 became effective on April 8, 2005. 

§ 47-2762. Ballpark fee. 

(a)(1) For the fiscal year beginning October 1, 2004, and each fiscal year 
thereafter until and including the fiscal year beginning October 1, 2038, or such 

219 



§ 47-2762 TAXATION, LICENSING, FEES, ETC. 

earlier or later date as all obligations that are payable from or secured by the 
ballpark fee are repaid, each feepayer shall remit, on or before June 1 5 of each 
year, a ballpark fee that shall be based upon the annual District gross receipts 
of the feepayer for the feepayer's preceding tax year and computed according to 
the ballpark fee schedule provided in subsection (b) of this section. 

(2) A feepayer that is exempt from taxation pursuant to § 47-1802.01 shall 
not be subject to the ballpark fee unless, as provided in § 47-1802.01, the 
feepayer has unrelated business income subject to tax under section 511 of 
the Internal Revenue Code of 1986, approved August 16, 1954 (68A Stat. 169; 
26 U.S.C. § 511). If the feepayer exempt from taxation has unrelated 
business income, the feepayer shall remit the ballpark fee based upon the 
feepayer' s annual District gross receipts that were associated with the feepay- 
er s unrelated business income for the feepayer's preceding fiscal year. 

(b) The amount of the ballpark fee shall be computed according to the 
following schedule: 

(1) Each feepayer with annual District gross receipts of $5,000,000 to 
$8,000,000 shall pay $5,500; 

(2) Each feepayer with annual District gross receipts of $8,000,001 to 
$12,000,000 shall pay $10,800; 

(3) Each feepayer with annual District gross receipts of $12,000,001 to 
$16,000,000 shall pay $14,000; and 

(4) Each feepayer with annual District gross receipts of greater than 
$16,000,001 shall pay $16,500. 

(c) On or before December 1 of each year, the Chief Financial Officer shall 
certify to the Council the amount of revenue received by the District from 
imposition of the ballpark fee during the immediately preceding fiscal year and 
provide an estimate of the amount of revenue expected to be received from the 
ballpark fee in the then current fiscal year. If the amount estimated to be 
collected is less than $26 million, for the allocation of monies for payments of 
the bonds, as provided by [§ 10-1 60 1.03(b)], the Chief Financial Officer shall 
compute the amount of the ballpark fee under the schedule set forth in 
subsection (b) of this section needed to provide estimated revenue in the next 
fiscal year equal to $26 million by applying the same percentage increase to 
each amount of the then-current ballpark fee under the schedule set forth in 
subsection (b) of this section. The Chief Financial Officer shall notify the 
Council, the Mayor, and the taxpayers of the new schedule and, upon such 
notice, the amount of the ballpark fee under the schedule set forth in subsection 
(b) of this section shall be increased as of October 1 of the following year. 

(d) The revenues received by the District from the ballpark fee imposed by 
this section shall be deposited into the Ballpark Revenue Fund. 

(e) Except in the case of street vendors described in § 47-2002.01, the Chief 
Financial Officer may require taxpayers subject to the sales taxes and fees 
imposed by §§ 47-2002.05 and 47-2762 and all sales taxes described in 
[§ 2-1217.12], to make payments of those taxes electronically. 

220 



BALLPARK FEE § 47-2763 

(f) The Chief Financial Officer or his delegate shall promulgate such regula- 
tions as may be necessary and appropriate to carry out provisions of this 
chapter. 

(Apr. 8, 2005, D.C. Law 15-320, § 110(e), 52 DCR 1757.) 

Historical and Statutory Motes 

Legislative History of Laws 

For Law 15-320, see notes following 
§ 47-2761 . 

§ 47-2763. Enforcement. 

Any feepayer who fails to file a return or pay the ballpark fee due as required 
by § 47-2755 shall be subject to the same enforcement provisions and adminis- 
trative provisions applicable to the ballpark fee as provided in Chapter 18, 
Chapter 41, Chapter 42 (except §§ 47-42 11 (b)(1)(B), 47-4214, and 47-4215), 
and Chapter 43 [of this title]. 

(Apr. 8, 2005, D.C. Law 15-320, § 110(e), 52 DCR 1757.) 

Historical and Statutory Notes 

Legislative History of Laws 

For Law 15-320, see notes following 
§ 47-2761 . 



221 



Chapter 28 

General License Law. 

Subchapter I. Specific Licensing Provisions. 
Section 

47-2801. Licenses for business or profession; application; transfer of license; 

signing and sealing. [Repealed] 

47-2802. Compliance with fire escape laws and regulations required for license. 

[Repealed] 

47-2803, Revocation of theater license for failure to comply with public decency 

regulations. [Repealed] 

47-2804. Separate license for each business, trade, or profession by same person; 

place of business restricted to that designated in license; operation 
under license by others prohibited. [Repealed] 

47-2805. Establishment of licensing periods by Mayor; prorating for late applica- 

tion. [Repealed] 

47-2805.01. Establishment of licensing periods by Mayor; prorating for late applica- 
tion. 

47-2805.02. Requirement for social security number. 

47-2806. Licenses to be posted on premises; exhibition to police. 

47-2807. Construction and definition of terms. 

47-2808. Auctioneers; temporary licenses; penalty for failure to account. 

47-2809. Barbershops and beauty parlors. 

47-2810. Conventions of national associations of hairdressers or cosmetologists 

exempted. 

47-2811. Massage establishments; Turkish, Russian, or medicated baths. 

47-2812. Public baths. 

47-2813. Keeping or storing of moving picture films. [Repealed] 

47-2814. Gasoline, kerosene, oils, fireworks, and explosives. 

47-2815. Pyroxylin. 

47-2816. Abattoirs or slaughterhouses. [Repealed] 

47-2817. Laundries; dry cleaning and dyeing establishments. 

47-2818. Mattress manufacture, renovation, storage, or sale; "mattress" defined. 

47-2819. Slot machines. [Repealed] 

47-2820. Theaters, moving pictures, skating rinks, dances, exhibitions, lectures, 

entertainments; assignment of police and firemen and additional fees 
based thereon; hours minors are prohibited on premises. 

47-2821. Bowling alleys; billiard and pool tables; games. 

47-2822. Shooting galleries. [Repealed] 

47-2823. Baseball, football, and athletic exhibitions; assignment of police and 

firemen; amusement parks. 

47-2824. Swimming pools. 

47-2825. Circuses. 

47-2826. Special events. 

47-2827. Commission merchants in food; bakeries; bottling, candy-manufactur- 

ing, and ice cream manufacturers; groceries; markets; delicatessens; 
restaurants; private clubs; wholesale fish dealers; dairies. 

47-2828. Classification of buildings containing living quarters for licenses; fees; 

buildings exempt from license requirement. 

47-2829. Vehicles for hire; identification tags on vehicles; vehicles for school 

children; ambulances, private vehicles for funeral purposes; issuance 
of licenses; payment of fees, 

47-2830. Rental or leasing of motor vehicle without driver. 

47-2831. Vehicles hauling goods from public space. 

222 



GENERAL LICENSE LAW 

Section 

47-2832. Repairing of motor vehicles. 

47-2832.01. Parking establishments. 

47-2833. Livery stables. [Repealed] 

47-2834. Sales on streets or public places. 

47-2835. Solicitors. 

47-2836. Guides. 

47-2837. Secondhand dealers; classification; licensing; stolen property. 

47-2838. Dealers in dangerous weapons. 

47-2839. Private detectives; "detective" defined; regulations. 

47-2840. Fortune-telling. [Repealed] 

47-2841. Exposing persons or animals as targets prohibited. 

47-2842. Council of the District of Columbia may regulate, modify, or eliminate 

license requirements. 

47-2843. Undertakers' licenses; qualifications; examination; license without ex- 

amination; authority of Mayor and Council; appropriations; defini- 
tions. [Repealed] 

47-2844. Regulations; suspension or revocation of licenses; bonding of licensees 

authorized to collect moneys; exemptions. 

47-2 845 . Prosecutions . 

47-2846. Penalties. 

47-2847. Saving clause. 

47-2848. Severability. 

47-2849. Refund of erroneously-paid fees. 

47-2850. Rules governing the business of furnishing towing services for motor 

vehicles. 

Subchapter I-A. Genera! Provisions. 

47-2851.01. Definitions. 

47-2851.02. License required. 

47-2851.03. Endorsement categories; exemptions. 

47-285 1.03a. Existing licenses eliminated. 

47-285 1.03b. Unique identifying number. 

47-285 1.03c. Agencies' power to inspect and revoke licensure. 

47-2851.04. License application and fees. 

47-285 1 .05 . Business license center. 

47-2851.06. Public information. 

47-2851.07. Issuance of licenses. 

47-2851.08. Basic business license application fees; renewal fees. 

47-2851.09. License expiration date. 

47-285 1.10. Lapsed and reinstated licenses. 

47-285 1.11. Denial of master business license. 

47-2851.12. Additional licenses. 

47-2851.13. Establishment of Basic Business License Fund; disposition of licensing 

fees. 

47-2851.14. Certain professional licenses exempt. [Repealed] 

47-285 1.15. Existing licenses or permits. 

47-285 1.16. Third party inspections for license endorsements. 

47-2851.17. Performance audit. 

47-2851.18. Participation of District agencies. 

47-2851.19. Amnesty period. 

47-285 1 .20. Authorization of Director to promulgate regulations. 

Subchapter I-B. Non-Health Related Occupations and Professions Licensure. 

47-2853.01. Definitions. 

223 



TAXATION, LICENSING, FEES, ETC. 

Section 

47-2853.02. License, certification, and registration criteria. 

47-2853.03. Scope of subchapter. 

47-2853.04. Regulated non-health related occupations and professions. 

47-2853.05. Exemptions; federal services, 

47-2853.06. Establishment of boards. 

47-2853.07. Appointment and tenure of board members. 

47-2853.08. Powers of the boards. 

47-2853.09. General provisions. 

47-2 853.10. Staffing and administration. 

47-2853.1 1. Occupations and Professions Licensure Special Account. 

47-2853.12. License, certification, and registration criteria; waiver. 

47-2853.13. Procedures for renewal of license, certification, and registration. 

47-2853.14. Inactive status. 

47-2853.15. Reinstatement of expired license. 

47-2853.16. Display of license, certificate, or registration; notice of changes of 

address. 

47-2853.17. Revocation, suspension, or denial of license or privilege; civil penalty; 

reprimand. 

47-2853.18. Summary suspension or restriction of license. 

47-2853.19. Cease and desist orders. 

47-2853.20. Voluntary surrender of license. 

47-2853.21. Voluntary limitation or surrender; confidentiality. 

47-2853.22. Hearings; final decision. 

47-2853.23. Appeal and review. 

47-2853.24. Reinstatement of suspended or revoked license. 

47-2853.25. Licenses and certifications issued prior to this subchapter. 

47-2853.26. False representation of authority to practice. 

47-2853.27. Fines and penalties; criminal violations. 

47-2853.28. Prosecutions. 

47-2853.29. Fines and penalties; civil alternatives. 

47-2853.30. Injunctions; unlawful practices. 

Part A. Accountants. 

47-2853.41. Scope of practice for accountants. 

47-2853.42. Eligibility requirements. 

47-2853.43. Certain representations prohibited. 

47-2853.44. Registration of firms of certified public accountants. 

47-2853.45. Registration of firms of public accountants. 

47-2853.46. Offices; annual registration. 

47-2853.47. Permits; issuance. 

47-2853.48. Actions against firms. 

Part B. Asbestos Workers. 

47-2853.51. Scope of practice for asbestos workers. 

47-2853.52. Eligibility requirements. 

47-2853.53. Certain representations prohibited. 

Part C. Architects. 

47-2853.61. Scope of practice for architects. 

47-2853.62. Eligibility requirements. 

47-2853.63. Certain representations prohibited. 

Part D. Barbers. 

47-2853.71. Scope of practice for barbers. 

224 



GENERAL LICENSE LAW 

Section 

47-2853.72. Eligibility requirements. 
47-2853.73. Certain representations prohibited. 

Part E. Cosmetologists. 

47-2853.8 1 . Scope of practice for cosmetologists. 
47-2853.82. Eligibility requirements. 
47-2853.83. Certain representations prohibited. 

Part F. Electricians. 

47-2853.91. Scope of practice for electricians. 
47-2853.92. Eligibility requirements. 
47-2853.93. Certain representations prohibited. 

Part G. Interior Designers. 

47-2 853.101. Scope of practice for interior designers. 

47-2853.102. Eligibility requirements. 

47-2 853.103. Certain representations prohibited. 

Part H. Land Surveyors. 

47-2853.1 1 1. Scope of practice for land surveyors. 

47-2853.1 12. Eligibility requirements. 

47-2853.113. Interns. 

47-2853.1 14. Certain representations prohibited. 

Part I. Plumbers Or Gasfitters. 

47-2853.121. Scope of practice for plumbers or gasfitters. 
47-2853.122. Eligibility requirements. 
47-2853.123. Certain representations prohibited. 

Part J. Professional Engineers. 

47-2853.131. Scope of practice for engineers. 
47-2853.132. Eligibility requirements. 
47-2853.133. Certain representations prohibited. 

Part K. Property Managers. 

47-2853.141. Scope of practice for property managers. 
47-2853.142. Eligibility requirements. 
47-2853.143. Certain representations prohibited. 

Part L. Real Estate Appraisers. 

47-2853.151. Scope of practice for real estate appraisers. 
47-2 853.152. Eligibility requirements . 
47-2853.153. Certain representations prohibited. 

Part M. Real Estate Brokers. 

47-2853. 1 6 1 . Scope of practice for real estate brokers. 
47-2853.162. Eligibility requirements. 
47-2853.163. Certain representations prohibited. 

Part N. Real Estate Salespersons. 

47-2853.171. Scope of practice for real estate salespersons. 

225 



TAXATION, LICENSING, FEES, ETC. 

Section 

47-2853.172. Eligibility requirements. 
47-2853.173. Certain representations prohibited. 

Part O. Special Rules for Real Estate Brokers, Real 
Estate Salespersons, and Property Managers. 

47-2853.181. Exemptions from licensure requirement. 

47-2853.182. Transfer of license; change of status. 

47-2853.183. Licensure of real estate organizations. 

47-2853. 1 84. Place of business. 

47-2853.185. Prohibited names. 

47-2853.186. Automatic suspension of license through affiliation. 

47-2853.187. Effect of corporate, partnership, or association license revocation or 
suspension. 

Part P. Duties of Real Estate Brokers, Salespersons, and Property Managers. 

47-2853.191. Fiduciary duties when representing a seller. 

47-2 853.192. Fiduciary duties when representing a buyer. 

47-2853.193. Fiduciary duties when representing a landlord of leased property. 

47-2853.194. Fiduciary duties when representing a tenant. 

47-2853.195. Fiduciary duties of a property manager. 

47-2853.196. General provisions governing disclosure of brokerage relationships. 

47-2853.197. Prohibited acts. 

47-2853.198. Acts not required to be disclosed. 

Part Q. Refrigeration and Air Conditioning Mechanics. 

47-2853.201. Scope of practice for refrigeration and air conditioning mechanics. 
47-2853.202. Eligibility requirements. 
47-2853.203. Certain representations prohibited. 

Part R. Steam and Other Operating Engineers. 

47-2853.21 1. Scope of practice for steam and other operating engineers. 
47-2853.212. Eligibility requirements. 
47-2853.213. Certain representations prohibited. 

Part S. Transitional Provisions. 

47-2853.221. Transfer of personnel, records, property, and funds. 

47-2853.222. Service by members of abolished boards. 

47-2853.223. Abatement of existing proceedings; previously enacted rules and orders. 

47-2853.224. Transfers from former boards. 

Subchapter I-C. Trade Names. 

47-2855.01. Definitions. 

47-2855.02. Registration required. 

47-2855.03. Changes in registration; filing amendment. 

47-2855.04. Rules; fees. 

47-2855.05. Collection and deposit of fees. 

Subchapter II. Clean Hands Before Receiving a License or Permit. 

47-2861. Definitions. 

47-2862. Prohibition against issuance of license or permit. 

47-2863. Self-certification and enforcement. 

47-2864. Penalties. 

47-2865. Remedies. 

226 



GENERAL LICENSE LAW 

Section 

47-2866. Enhanced enforcement. 

Subchapter III. Permit and License Application Forms. 

47-2881. Placement of Inspector General hotline in permit and license application 

forms. 

Subchapter IV. Other Licenses. 
Part A. Home Improvement Businesses. 

47-2883.01. Bonding of persons engaged in home improvement business; definitions. 

47-2883.02. Bond requirements. 

47-2883.03. Payment as defense to assertion of lien. 

47-2883.04. Penalty. 

47-2883.05. Prosecutions to be conducted by Attorney General for the District of 

Columbia. 

47-2883.06. Authority and power of Mayor deemed supplementary. 

47-2883.07. Severability. 

Part B. Pawnbrokers. 

47-2884.01. Definitions. 

47-2884.02. License required; display of sign or emblem. 

47-2884.03. Appointment of Mayor as attorney; application for license; cash capital; 
application fee; endorsement to master business license. 

47-2884.04. Bond. 

47-2884.05. License — Issuance; fee; contents; display; transferability; change of 
place or business. 

47-2884,06. License — Revocation; suspension; renewal; renewal fee; procedure; 
surrender. 

47-2884.07. License — Enforcement of part; annual report; records of licensee; ap- 
peal of action, decision, or ruling of Mayor. 

47-2884.08. Advertising; statement of rates. 

47-2884.09. Maximum rate of interest permitted; repayment of loan. 

47-2884.10. Excessive consideration prohibited; instruments for loans made in viola- 
tion of part invalid; loans made outside of District. 

47-2884.11. Book containing loan transactions required; inspection of books; police 
to be admitted to premises; daily transcript. 

47-2884. 12. Borrower to receive memorandum of loan transaction. 

47-2884.13. Sale of pawn or pledge — Required time of possession. 

47-2884.14. Sale of pawn or pledge — Notice. 

47-2884.15. Sale of pawn or pledge — Disposition of surplus moneys. 

47-2884.16. Penalties for violation of part; loan declared void; pledge returned. 

47-2884. 1 7. Rules and regulations. 

47-2884.18. Exceptions to application of part. 

47-2884.19. Severability. 

Part C. Pharmacy. 

47-2885.01. Purposes; scope. 

47-2885.02. Definitions. 

47-2885.03. General prohibitions. 

47-2885.04, 47-2885.05. Board of Pharmacy; licensing of pharmacists. [Repealed] 

47-2885.06. Registration of pharmacy interns. 

47-2885.07. Denial, suspension, or revocation of pharmacist's license or pharmacy 

intern's registration. [Repealed] 
47-2885.08. Licensing of pharmacies. 
47-2885.09. Operation of pharmacy. 

227 



TAXATION, LICENSING, FEES, ETC. 

Section 

47-2885.10. Denial, suspension, or revocation of pharmacy license. 

47-2885. 1 1 . Pharmacy personnel. 

47-2885.12. Bulk sales or transfers. 

47-2885.13. Deteriorating drugs; sample drugs; returned drugs. 

47-2885.14, Labeling of prescriptions. 

47-2885.15. Records. 

47-2885. 1 6. Inspections. 

47-2885.17. Peddling drugs prohibited. 

47-2885. 17a. Public place defined. 

47-2885.18. Duties of Mayor. 

47-2885.19. Fees. 

47-2885.20. Penalties; prosecutions; injunction. 

47-2885.21. Review. 

47-2885.22. Severability. 

47-2885.23. Effect of part on prior regulations. 

Part D. Professional Engineers. 

47-2886.01. Short title. 

47-2886.02. Definitions. 

47-2886.03, Declaration of policy. 

47-2886.04. Practice of engineering without registration prohibited. 

47-2886.05. District of Columbia Board of Registration for Professional Engineers — 
Created; duty; composition; appointment; qualifications; term of 
office; oath of office; removal; vacancies. [Omitted] 

47-2886.06. District of Columbia Board of Registration for Professional Engineer- 
ing — Compensation. [Omitted] 

47-2886.07. District of Columbia Board of Registration for Professional Engineers — 
Meetings; officers; quorum. [Omitted] 

47-2886.08. District of Columbia Board of Registration for Professional Engineers — 
Powers. 

47-2886.09. District of Columbia Board of Registration for Professional Engineers — 
Complaints; hearings; appeals. 

47-2886.10. Exemptions from part. 

47-2886.1 1. Seal of registrant. 

47-2886. 12, Display of certificate of registration. 

47-2886.13. Fees; Professional Engineers' Fund; expenses of Board; audit. 

47-2886.14. Unlawful acts. 

47-2886.15. Prosecutions; legal services to Board; investigations; injunctions. 

47-2886.16. Annual report. 

47-2886.17. Severability. 

47-2886.18. Conflicting laws and regulations repealed. 

Part E. Athlete Agents. 

47-2887.01. Definitions. 

47-2887.02. Service of process; subpoenas. 

47-2887.03. Athlete agents: registration required; void contracts. 

47-2887.04. Registration as athlete agent; form; requirements. 

47-2887.05. Certificate of registration; issuance or denial; renewal. 

47-2887.06. Suspension, revocation, or refusal to renew registration. 

47-2887.07. Temporary registration. 

47-2887.08. Registration and renewal fees. 

47-2887.09. Required form of contract. 

47-2887.10. Notice to educational institution. 

47-2887. 1 1 . Student-athlete's right to cancel. 

47-2887.12. Required records. 

228 



GENERAL LICENSE LAW 



Section 

47-2887.13. 
47-2887.14. 
47-28.87.15. 
47-2887.16. 
47-2887.17. 
47-2887.18. 



§ 47-2801 
Repealed 



Prohibited conduct. 

Criminal penalties; prosecution by Corporation Counsel. 

Civil remedies. 

Administrative penalty. 

Uniformity of application and construction. 

Electronic Signatures in Global and National Commerce Act. 



Subchapter I. Specific Licensing Provisions. 

§ 47—2801. Licenses for business or profession; application; transfer of 
license; signing and sealing. [Repealed] 

(July 1, 1902, 32 Stat. 622, ch. 1352, § 7, pan 1; July 1, 1932, 47 Stat. 550, ch. 366; 
1973 Ed., § 47-2301; Apr. 30, 1988, D.C. Law 7-104, § 43(a), 35 DCR 147; enacted, 
Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 29, 1998, D.C. Law 12-86, 
§ 101(c), 45 DCR 1172.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2801. 
1973 Ed., § 47-2301. 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 1 1 of Child Support and Welfare 
Reform Compliance Temporary Amendment Act 
of 1998 (D.C. Law 12-103, May 8, 1998, law 
notification 45 DCR 3254). 

For temporary (225 day) amendment of sec- 
tion, see § 12(b) of Child Support and Welfare 
Reform Compliance Temporary Amendment Act 
of 1998 (D.C. Law 12-210, April 13, 1999, law 
notification 46 DCR 3832). 

Emergency Act Amendments 

For temporary amendment of a previous 
§ 47-2801, see § 12 of the Child Support and 
Welfare Reform Compliance Congressional Re- 
view Emergency Amendment Act of 1998 (D.C. 
Act 12-309, March 20, 1998, 45 DCR 1923), 
§ 11(b) of the Child Support and Welfare Re- 
form Compliance Second Emergency Amend- 
ment Act of 1998 (D.C. Act 12-439, August 12, 
1998, 45 DCR 6110), § 11(b) of the Child Sup- 



port and Welfare Reform Compliance Legisla- 
tive Review Emergency Amendment Act of 1998 
(D.C. Act 12-503, October 27, 1998, 45 DCR 
8495) and § 11(b) of the Child Support and 
Welfare Reform Compliance Second Congres- 
sional Review Emergency Amendment Act of 
1998 (D.C. Act 12-600, January 20, 1999, 46 
DCR 1239). 

Legislative History of Laws 

Law 7-104, the "Technical Amendments Act 
of 1987," was introduced in Council and as- 
signed Bill No. 7-346, which was referred to the 
Committee of the Whole. The Bill was adopted 
on first and second readings on November 24, 
1987, and December 8, 1987, respectively. 
Signed by the Mayor on December 22, 1987, it 
was assigned Act No. 7-124 and transmitted to 
both Houses of Congress for its review. 

Miscellaneous Notes 

D.C. Law 12-261, title II, § 2003(pp)(6) (46 
DCR 3142), eft April 20, 1999, amends 
§ 47-2805 without reference to its prior repeal 
by D.C. Law 12-86. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Section References 

This section is referred to in § 48-108.01. 



229 



§47-2802 TAXATION, LICENSING, FEES, ETC. 

Repealed 

§ 47-2802, Compliance with fire escape laws and regulations required for 
license. [Repealed] 

(July 1, 1902, 32 Stat. 623, ch. 1352, § 7, par. 2; July 1, 1932, 47 Stat. 550; ch. 366; 
July 22, 1947, 61 Stat. 402, ch. 296, § 1; 1973 Ed., § 47-2302; enacted, Apr. 9, 1997, 
D.C. Laws 11-254, § 2, 44 DCR 1575; Apr. 29, 1998, D.C. Law 12-86, § 101(c), 45 DCR 
1172.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2802. 
1973 Ed., § 47-2302. 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 12 of Child Support and Welfare 
Reform Compliance Temporary Amendment Act 
of 1998 (D.C. Law 12-103, May 8, 1998, law 
notification 45 DCR 3254). 

For temporary (225 day) amendment of sec- 
tion, see § 12(b) of Child Support and Welfare 
Reform Compliance Temporary Amendment Act 
of 1998 (D.C. Law 12-210, April 13, 1999, law 
notification 46 DCR 3832). 

Emergency Act Amendments 

For temporary amendment of section, see 
§ 107 of the Fiscal Year 1997 Budget Support 
Emergency Act of 1996 (D.C. Act 11-302, July 
25, 1996, 43 DCR 4181), § 103 of the Fiscal 
Year 1997 Budget Support Emergency Amend- 
ment Act of 1996 (D.C. Act 11-429, October 29, 
1996, 43 DCR 6151), and § 103 of the Fiscal 
Year 1997 Budget Support Congressional Ad- 
journment Emergency Amendment Act of 1997 
(D.C. Act 12-2, February 19, 1997, 44 DCR 
1590). 

Legislative History of Laws 

Law 12-86, the "Omnibus Regulatory Reform 
Amendment Act of 1998," was introduced in 
Council and assigned Bill No. 12-458, which 
was referred to the Committee on Public Works 
and the Environment and the Committee on 
Consumer and Regulatory Affairs. The Bill was 
adopted on first and second readings on Decem- 
ber 19, 1997, and January 6, 1998, respectively. 
Signed by the Mayor on January 21, 1998, it 
was assigned Act No. 12-256 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 12-86 became effective on April 29, 1998. 

Delegation of Authority 

Delegation of authority pursuant to an Act 
Making Appropriations to provide for the ex- 
penses of the government of the District of 
Columbia for the fiscal year ending June thirti- 
eth, nineteen hundred and three, and for other 
purposes, see Mayor's Order 98-139, August 20, 
1998(45 DCR 6591). 



Miscellaneous Notes 

Department of Inspections abolished: The 
Department of Inspections was abolished and 
the functions thereof transferred to the Board 
of Commissioners of the District of Columbia 
by Reorganization Plan No. 5 of 1952. Reor- 
ganization Order No. 55 of the Board of Com- 
missioners, dated June 30, 1953, and amended 
August 13, 1953, and December 17, 1953, es- 
tablished under the direction and control of a 
Commissioner, a Department of Licenses and 
Inspections headed by a Director. The Order 
set out the purpose, organization, and functions 
of the new department. The Order provided 
that all of the functions and positions of the fol- 
lowing named organizations were transferred 
to the new Department of Licenses and Inspec- 
tions: The Department of Inspections including 
the Engineering Section, the Building Inspec- 
tion Section, the Electrical Section, the Eleva- 
tor Inspection Section, the Fire Safety Inspec- 
tion, the Plumbing Inspection Section, the 
Smoke and Boiler Inspection Section, and the 
Administrative Section, and similarly the De- 
partment of Weights, Measures and Markets, 
the License Bureau, the License Board, the Li- 
cense Committee, the Board of Special Ap- 
peals, the Board for the Condemnation of Dan- 
gerous and Unsafe Buildings, and the Central 
Permit Bureau. The Order provided that in ac- 
cordance with the provisions of Reorganization 
Plan No. 5 of 1952, the named organizations 
were abolished. The executive functions of the 
Board of Commissioners were transferred to 
the Commissioner of the District of Columbia 
by § 401 of Reorganization Plan No. 3 of 1967. 
Functions vested in the Department of Licenses 
and Inspection by Reorganization Order No. 55 
were transferred to the Director of the Depart- 
ment of Economic Development by Commis- 
sioner's Order No. 69-96, dated March 7, 1969. 
The Department of Economic Development was 
replaced by Mayor's Order No. 78-42, dated 
February 17, 1978, which Order established the 
Department of Licenses, Investigation and In- 
spections. 

Office of Chief Engineer abolished: The Of- 
fice of Chief Engineer of the Fire Department 
was abolished and all functions of that office 
transferred to and vested in the Fire Chief. The 
Deputy Chief Engineer of the Fire Department 
was designated "Deputy Fire Chief," and the 



230 



GENERAL LICENSE LAW 



Battalion Chief Engineer was designated "Bat- 
talion Fire Chief" by Reorganization Order No. 
6, dated September 16, 1952, issued pursuant to 
Reorganization Plan No. 5 of 1952. Reorgani- 
zation Order No. 38, dated June 18, 1953, estab- 
lished a Fire Department headed by the Fire 
Chief. The Fire Chief was given full authority 
over the Department to be exercised in accor- 
dance with applicable laws, rules and regula- 
tions. The Order set up the organization of the 



§ 47-2804 
Repealed 

Department, and provided that the previously 
existing Fire Department was abolished and its 
functions transferred to the new Department. 
This Order was issued pursuant to Reorganiza- 
tion Plan No. 5 of 1952. 

D.C. Law 12-261, title II, § 2003(pp)(6) (46 
DCR 3142), eff. April 20, 1999, amends 
§ 47-2805 without reference to its prior repeal 
by D.C. Law 12-86. 



§ 47—2803. Revocation of theater license for failure to comply with public 
decency regulations. [Repealed] 

(July 1, 1902, 32 Stat. 623, ch. 1352, § 7, par. 3; July 1, 1932, 47 Stat. 551, ch. 366; 
1973 Ed., § 47-2303; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 
29, 1998, D.C. Law 12-86, § 101(c), 45 DCR 1172.) 



Historical and 
Prior Codifications 

1981 Ed., § 47-2803. 
1973 Ed., § 47-2303. 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 12 of Child Support and Welfare 
Reform Compliance Temporary Amendment Act 
of 1998 (D.C. Law 12-103, May 8, 1998, law 
notification 45 DCR 3254). 

For temporary (225 day) amendment of sec- 
tion, see § 12(b) of Child Support and Welfare 
Reform Compliance Temporary Amendment Act 
of 1998 (D.C. Law 12-210, April 13, 1999, law 
notification 46 DCR 3832). 

Legislative History of Laws 

For legislative history of D.C. Law 12-86, see 
Historical and Statutory Notes following 

§ 47-2802. 



Statutory Notes 
Miscellaneous Notes 

D.C. Law 12-103, § 12 (45 DCR 1660), eff. 
May 8, 1998, provides for the temporary 
amendment of this section subsequent to its 
repeal by D.C. Law 12-86. Section 16(b) of 
D.C. Law 12-103 provides for expiration "after 
225 days of its having taken effect." 

D.C. Law 12-210, § 11(b) (45 DCR 8459), eff. 
April 13, 1999, provides for the temporary 
amendment of § 47-2801 without reference to 
its repeal by D.C. Law 12-86. Section 15(b) of 
D.C. Law 12-210 provides for expiration "after 
225 days of its having taken effect." 

D.C. Law 12-261, title II, § 2003(pp)(6) (46 
DCR 3142), eff. April 20, 1999, amends 
§ 47-2805 without reference to its prior repeal 
by D.C. Law 12-86. 



§ 47—2804. Separate license for each business, trade, or profession by same 
person; place of business restricted to that designated in 
license; operation under license by others prohibited. [Re- 
pealed] 

(July 1, 1902, 32 Stat. 623, ch. 1352, § 7, par. 2; July 1, 1932, 47 Stat. 550; ch. 366; 
July 22, 1947, 61 Stat. 402, ch. 296, § 1; 1973 Ed., § 47-2302; enacted, Apr. 9, 1997, 
D.C. Laws 11-254, § 2, 44 DCR 1575; Apr. 29, 1998, D.C. Law 12-86, § 101(c), 45 DCR 
1172.) 

Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2804. 
1973 Ed., § 47-2304. 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 12 of Child Support and Welfare 
Reform Compliance Temporary Amendment Act 
of 1998 (D.C. Law 12-103, May 8, 1998, law 
notification 45 DCR 3254). 



For temporary (225 day) amendment of sec- 
tion, see § 12(b) of Child Support and Welfare 
Reform Compliance Temporary Amendment Act 
of 1998 (D.C. Law 12-210, April 13, 1999, law 
notification 46 DCR 3832). 

Legislative History of Laws 

For legislative history of D.C. Law 7-104, see 
Historical and Statutory Notes following 
§ 47-2801. 



231 



§ 47-2804 
Repealed 

For legislative history of D.C. Law 12-86, see 
Historical and Statutory Notes following 
§ 47-2802. 

Miscellaneous Notes 

D.C. Law 12-103, § 12 (45 DCR 1660), eff. 
May 8, 1998, provides for the temporary 
amendment of this section subsequent to its 
repeal by D.C. Law 12-86. Section 16(b) of 
D.C. Law 12-103 provides for expiration "after 
225 days of its having taken effect." 



TAXATION, LICENSING, FEES, ETC. 

D.C. Law 12-210, § 11(b) (45 DCR 8459), eff. 
April 13, 1999, provides for the temporary 
amendment of § 47-2801 without reference to 
its repeal by D.C. Law 12-86. Section 15(b) of 
D.C. Law 12-210 provides for expiration "after 
225 days of its having taken effect." 

D.C. Law 12-261, title II, § 2003(pp)(6) (46 
DCR 3142), eff. April 20, 1999, amends 
§ 47-2805 without reference to its prior repeal 
by D.C. Law 12-86. 



Cross References 
Section References 

This section is referred to in § 1-321.02. 

§ 47—2805. Establishment of licensing periods by Mayor; prorating for late 
application. [Repealed] 

(July 1, 1902, 32 Stat. 623, ch. 1352, § 7, par. 2; July 1, 1932, 47 Stat. 550; ch. 366; 
July 22, 1947, 61 Stat 402, ch. 296, § 1; 1973 Ed., § 47-2302; enacted, Apr. 9, 1997, 
D.C. Laws 11-254, § 2, 44 DCR 1575; Apr. 29, 1998, D.C. Law 12-86, § 101(c), 45 DCR 
1172.) 



Historical and Statutory Motes 



Prior Codifications 

1981 Ed.,§ 47-2805. 
1973 Ed., § 47-2305. 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 12 of Child Support and Welfare 
Reform Compliance Temporary Amendment Act 
of 1998 (D.C. Law 12-103, May 8, 1998, law 
notification 45 DCR 3254). 

For temporary (225 day) amendment of sec- 
tion, see § 12(b) of Child Support and Welfare 
Reform Compliance Temporary Amendment Act 
of 1998 (D.C. Law 12-210, April 13, 1999, law 
notification 46 DCR 3832). 

Legislative History of Laws 

Law 2-27, the "Variable Licensing Periods 
Act of 1977," was introduced in Council and 
assigned Bill No. 2-126, which was referred to 
the Committee on Public Services and Consum- 
er Affairs. The Bill was adopted on first and 
second readings on June 28, 1977 and July 12, 
1977, respectively. Signed by the Mayor on 
August 1, 1977, it was assigned Act No. 2-61 



and transmitted to both Houses of Congress for 
its review. 

Law 2-27, the "Licensing Periods Act of 
1977," was introduced in Council and assigned 
Bill No. 2-204, which was referred to the Com- 
mittee on Public Services and Consumer Affairs. 
The Bill was adopted on first and second read- 
ings on January 10, 1978 and January 24, 1978, 
respectively. Approved without the signature of 
the Mayor on February 9, 1978, it was assigned 
Act No. 2-148 and transmitted to both Houses 
of Congress for its review. 

For legislative history of D.C. Law 12-86, see 
Historical and Statutory Notes following 
§ 47-2802. 

References in Text 

"This act", referred to in the first sentence of 
this section, is 32 Stat. 590, ch. 1352, approved 
July 1, 1902. 

Miscellaneous Notes 

D.C. Law 12-261, title II, § 2003(pp)(6) (46 
DCR 3142), eff. April 20, 1999, amends 
§ 47-2805 without reference to its prior repeal 
by D.C. Law 12-86. 



Cross References 



Section References 

This section is referred to in § 1-321.02. 



232 



GENERAL LICENSE LAW § 47-2805.02 

§ 47-2805.01. Establishment of licensing periods by Mayor; prorating for 
late application. 

The Mayor of the District of Columbia shall fix the period for which any 
license authorized under this subchapter may be issued in a manner consistent 
with the uniform master business licensing expiration date provisions as set 
forth in § 47-2851.09. Licenses issued at any time after the beginning of the 
license period as set forth in § 47-2851.09 shall date from the first day of the 
month in which the license was issued and end on the last day of the license 
period above prescribed, and payment shall be made of the proportionate 
amount of the bi-annual license fee or tax; provided that where the license fee 
is $3 or less the fee shall not be prorated; and provided further, that no fee or 
tax shall be prorated to an amount less than $3. 

(Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(6), 46 DCR 3142; Apr. 12, 2000, D.C. Law 
13-91, § 157(d)(1), 47 DCR 520.) 

Historical and Statutory Notes 

Prior Codifications Congress for its review. D.C. Law 12-261 be- 

1981 Ed., § 47-2805.1. came effective on April 20, 1999. 

Law 13-91, the "Technical Amendments Act 

Legislative History of Laws of 1999," was introduced in Council and as- 

Law 12-261, the "Second Omnibus Regulato- signed Bill No. 13-435, which was referred to 

ry Reform Amendment Act of 1998," was intro- the Committee of the Whole. The Bill was 

duced in Council and assigned Bill No. 12-845, adopted on first and second readings on No- 

which was referred to the Committee of the vember 2, 1999, and December 7, 1999, respec- 

Whole. The Bill was adopted on first and sec- tively. Signed by the Mayor on December 29, 

ond readings on December 1, 1998, and Decern- 1999, it was assigned Act No. 13-234 and trans- 

ber 15, 1998, respectively. Signed by the May- mitted to both Houses of Congress for its re- 

or on December 31, 1998, it was assigned Act view. D.C. Law 13-91 became effective on April 

No. 12-615 and transmitted to both Houses of 12, 2000. 

Library References 
Key Numbers Encyclopedias 

Licenses <£=»1 , 28. CJ.S. Architects § 7. 

Westlaw Topic No. 238. 

§ 47-2805 .02. Requirement for social security number. 

The social security number of each applicant for a license issued pursuant to 
this chapter, for membership in the bar of the District of Columbia Court of 
Appeals pursuant to § 11-2501, and for any recreational license issued in the 
District of Columbia shall be recorded on the application. If a number other 
than the social security number is used on the face of the license or member- 
ship document, the issuing agency or entity shall keep the applicant's social 
security number on file and the applicant shall be so advised. 

(Apr. 3, 2001, D.C. Law 13-269, § 112(c), 48 DCR 1270.) 

Historical and Statutory Notes 

Temporary Addition of Section form Compliance Temporary Amendment Act of 

For temporary (225 day) addition of section, 2000 (D.C. Law 13-207, March 31, 2001, law 
see § 111(c) of Child Support and Welfare Re- notification 48 DCR 3238). 

233 



§ 47-2805.02 TAXATION, LICENSING, FEES, ETC. 

Emergency Act Amendments Legislative History of Laws 

For temporary (90 day) addition of section, Law 13-269, the "Child Support and Welfare 

see § 111(c) of the Child Support and Welfare Reform Compliance Amendment Act of 2000", 

Reform Compliance Emergency Amendment ™ as introduced m Council and assigned Bill No. 

Act of 2000 (D.C. Act 13-446, November 7, 13 "254, which was referred to the Committee 

?nnO 47 DCR Q?1^ on Human Services. The Bill was adopted on 

first and second readings on November 8, 2000, 

For temporary (90 day) addition of section, anc j December 5, 2000, respectively. Signed by 

see § 112(c) of Child Support and Welfare Re- the Mayor on January 8, 2001, it was assigned 

form Compliance Congressional Review Emer- Act No. 13-559 and transmitted to both Houses 

gency Amendment Act of 2001 (D.C. Act 14-5, of Congress for its review. D.C. Law 13-269 

February 13, 2001, 48 DCR 2440). became effective on April 3, 2001. 

Library References 
Key Numbers Encyclopedias 

Licenses ( 3== > 20. C.J.S. Architects § 6. 

Westlaw Topic No. 238. C.J.S. Landlord and Tenant §§ 337 to 339. 

§ 47-2806. Licenses to be posted on premises; exhibition to police. 

All licenses granted under the terms of this chapter must be conspicuously 
posted on the premises of the licensee and said licenses shall be accessible at all 
times for inspection by the police or other officers duly authorized to make 
such inspections. Licensees having no located place of business shall exhibit 
their licenses when requested to do so by any of the officers above named. 

(Julv 1, 1902, 32 Stat 623, ch. 1352, § 7, par. 6; July 1, 1932, 47 Stat 551, ch. 366; 
Apr. 30, 1988, D.C. Law 7-104, § 43(c), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 
Prior Codifications Legislative History of Laws 

1981 Ed. § 47-2806. F° r legislative history of D.C. Law 7-104, see 

^^^/e ._ ---- Historical and Statutory Notes following 

1973 Ed., § 47-2306. § 47-2801. 

Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 

Key Numbers 

Licenses ©= > 25. 
Westlaw Topic No. 238. 

§ 47—2807, Construction and definition of terms. 

For the purposes of this chapter, the term "person" shall signify and include 
firms, corporations, companies, associations, executives, administrators, guard- 
ians, or trustees; the term "agent" shall signify and include every person acting 
for another; the tei~m "merchandise" shall signify and include every article of 
commerce whether sold in bulk or otherwise; the term "dealers" shall signify 
and include every person engaged in selling or offering for sale any description 
of merchandise or property. Words of 1 number shall signify and include 
words of both numbers, respectively, and words of 1 gender shall signify and 

234 



GENERAL LICENSE LAW § 47-2808 

include words of every gender, respectively; provided, that nothing in this 
chapter shall be interpreted as repealing any specific act of Congress or any of 
the police or building regulations of the District of Columbia regarding the 
establishment or conduct of the businesses, trades, professions, or callings 
named in this chapter and not inconsistent with the provisions of this chapter. 

(July 1, 1902, 32 Stat 623, ch. 1352, § 7, par. 7; July 1, 1932, 47 Stat. 551, ch. 366; 
Apr. 30, 1988, D.C. Law 7-104, § 43(d), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2807. F° r legislative history of D.C. Law 7-104, see 

.,.„_„, & .„ --,>- Historical and Statutory Notes following 

1973 Ed., § 47-2307. § 47-2801. 

Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 
Key Numbers Encyclopedias 

Licenses ©=>8(1). CJ.S. Architects § 7. 

Westlaw Topic No. 238. CJ.S. Trading Stamps and Coupons § 6. 

§ 47-2808. Auctioneers; temporary licenses; penalty for failure to ac- 
count. 

(a) Auctioneers shall pay a license fee of $222 per annum. 

(b) The Mayor may issue a temporary auctioneer license to a person, firm, 
partnership, association, organization, or corporation engaged in or existing for 
charitable, benevolent, eleemosynary, humane, religious, philanthropic, recre- 
ational, social, educational, civic, fraternal, or other nonprofit purpose and to a 
citizen-service program established pursuant to § 1-1104.03. The fee for a 
temporary auctioneer license shall be $50. A temporary auctioneer license 
shall be valid for a period of not more than 7 calendar days as specified on the 
face of the license. The Mayor may amend the fee to be charged for a 
temporary auctioneer license to an amount not to exceed the reasonably 
estimated cost of performing administrative duties pertaining to the issuance of 
this license in accordance with the provisions of subchapter I of Chapter 5 of 
Title 2. 

(c) No license shall issue hereunder without the approval of die Chief of 
Police. If any licensed auctioneer or any holder of a temporary auctioneer 
license, his agent or employee, shall convert to his own use in the District of 
Columbia any goods, wares, merchandise, or personal property of any descrip- 
tion, or the proceeds of the same, and shall fail to pay over the avails or 
proceeds from the sale thereof, less his proper charges, within 5 days after 
receiving the money or its equivalent from the purchaser or purchasers of said 
goods, wares, merchandise, or personal property of any description, and after 
demand made therefor by the person entitled to receive the same, or his or her 

235 



§ 47-2808 



TAXATION, LICENSING, FEES, ETC. 



duly authorized agent, he shall be deemed guilty of a misdemeanor, and upon 
information and conviction in the Superior Court of the District of Columbia 
shall be fined not more than $1,000 or be imprisoned not exceeding 6 months, 
or both, in the discretion of the court. Civil fines, penalties, and fees may be 
imposed as alternative sanctions for any infraction of the provisions of this 
section, or any rules or regulations issued under the authority of this section, 
pursuant to Chapter 18 of Title 2. Adjudication of any infraction of this chapter 
shall be pursuant to Chapter 18 of Title 2. Nothing herein contained shall be 
construed to repeal or alter the provisions of subchapter I of Chapter 27 of this 
title. 

(d) Any permit issued pursuant to this section shall be issued as an Inspected 
Sales and Services endorsement to a basic business license under the basic 
business license system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 623, ch. 1352, § 7, par. 9; July 1, 1932, 47 Stat. 552, ch. 366; 
Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; July 8, 1963, 77 Stat 77, Pub. L. 88-60, § 1; 
July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Sept. 14, 1976, D.C. Law 
1-82, title I, § 104(c), 23 DCR 2461; Oct. 5, 1985, D.C. Law 6-42, § 469(a), 32 DCR 
4450; Feb. 24, 1987, D.C. Law 6-181, § 2, 33 DCR 7664; enacted, Apr. 9, 1997, D.C. 
Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(7), 46 
DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(A), 50 DCR 6913.) 



Prior Codifications 

1981 Ed., § 47-2808. 
1973 Ed., § 47-2309. 

Effect of Amendments 

D.C. Law 15-38, in subsec. (d), substituted 
"an Inspected Sales and Services endorsement 
to a basic business license under the basic" for 
"a Class A Inspected Sales and Services en- 
dorsement to a master business license under 
the master". 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(A) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 11, 2003, 50 DCR 6896). 



Legislative History of Laws 

Law 1-82, the "License Fees and Charges Act 
of 1976," was introduced in Council and as- 
signed Bill No. 1-237, which was referred to the 
Committee on Finance and Revenue. The Bill 
was adopted on first and second readings on 
March 23, 1976 and April 6, 1976, respectively. 
Signed by the Mayor on June 22, 1976, it was 
assigned Act No. 1-135 and transmitted to both 
Houses of Congress for its review. 

Law 6-42, the "Department of Consumer and 
Regulatory Affairs Civil Infractions Act of 
1985," was introduced in Council and assigned 
Bill No. 6-187, which was referred to the Com- 
mittee on Consumer and Regulatory Affairs. 
The Bill was adopted on first and second read- 



Historical and Statutory Notes 

ings on June 25, 1985, and July 9, 1985, respec- 
tively. Signed by the Mayor on July 16, 1985, it 
was assigned Act No. 6-60 and transmitted to 
both Houses of Congress for its review. 

Law 6-181, the "Temporary Auctioneer Li- 
cense Amendment Act of 1986," was introduced 
in Council and assigned Bill No. 6-222, which 
was referred to the Committee on Finance and 
Revenue. The Bill was adopted on first and 
second readings on October 21, 1986 and No- 
vember 5, 1986, respectively. Signed by the 
Mayor on November 25, 1986, it was assigned 
Act No. 6-232 and transmitted to both Houses 
of Congress for its review. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-38, see notes following 
§ 47-2404. 



Miscellaneous Notes 

Office of Major and Superintendent of Metro- 
politan Police abolished: The Office of the Ma- 
jor and Superintendent of Metropolitan Police 
was abolished and all functions of that office 
transferred to and vested in the Chief of Police. 
The Assistant Superintendent, Executive Officer 
of the Metropolitan Police Department was des- 
ignated "Deputy Chief of Police, Executive Offi- 
cer"; the Assistant Superintendent of the Met- 
ropolitan Police in command of the Detective 
Bureau was designated "Deputy Chief of Po- 
lice, Chief of Detectives"; and each other Assis- 
tant Superintendent of the Metropolitan Police 



236 



GENERAL LICENSE LAW 



§ 47-2809 



was designated "Deputy Chief of Police" by Re- 
organization Order No. 7, dated September 16, 
1952. Reorganization Order No. 7 was re- 



placed by Organization Order No. 153, dated 
November 10, 1966. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 



Key Numbers 

Auctions and Auctioneers <^4. 
Westlaw Topic No. 47. 



Library References 

Encyclopedias 

C J.S. Auctions and Auctioneers §§ 4 to 7. 



§ 47-2809* Barbershops and beauty parlors. 

(a) Owners or managers of barbershops, beauty parlors, beauty salons, vanity 
shops, or shingle shops, by whatsoever name called, where hair cutting, hair 
dressing, hair dyeing, manicuring, and kindred acts are practiced shall pay a 
license fee of $60 biennially. In addition, any person who independently 
leases, rents, or is otherwise authorized to occupy a barbershop chair or a 
beauty shop booth from the owner of any such shop or establishment shall pay 
a license fee of $60 biennially for each such chair or booth so leased, rented or 
otherwise occupied. 

(b) Any license issued pursuant to this section shall be issued as a Public 
Health: Public Accommodations endorsement to a basic business license under 
the basic business license system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 624, ch. 1352, § 7, par. 10; July 1, 1932, 47 Stat. 552, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(d), 23 DCR 2461; Sept 26, 1995, D.C. Law 
11-52, § 302(a), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(8), 46 DCR 3142; Oct. 28, 2003, D.C. 
Law 15-38, § 3(hh)(4)(B), 50 DCR 6913.) 



Prior Codifications 

1981 Ed., § 47-2809. 
1973 Ed., § 47-2310. 



Effect of Amendments 

D.C. Law 15-38, in subsec. (b), substituted 
"Public Health: Public Accommodations en- 
dorsement to a basic business license under the 
basic" for "Class A Public Health: Public Ac- 
commodations endorsement to a master busi- 
ness license under the master". 

Emergency Act Amendments 

For temporary amendment of section, see 
§ 302(a) of the Omnibus Budget Support Emer- 
gency Act of 1995 (D.C. Act 11-44, April 28, 
1995, 42 DCR 2217) and § 302(a) of the Omni- 
bus Budget Support Congressional Review 
Emergency Act of 1995 (D.C. Act 11-124, July 
27, 1995,42 DCR 4160). 

For temporary amendment of D.C. Act 1 1-44, 
see § 303 of the Omnibus Budget Support Con- 



Historical and Statutory Notes 

gressional Review Emergency Act of 1995 (D.C. 
Act 1 1-124, July 27, 1995, 42 DCR 4160). 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(B) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 11, 2003, 50 DCR 6896). 



Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

Law 11-52, the "Omnibus Budget Support 
Act of 1995," was introduced in Council and 
assigned Bill No. 1 1-218, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on April 
19, 1995, and June 6, 1995, respectively. 
Signed by the Mayor on July 13, 1995, it was 
assigned Act No. 1 1-94 and transmitted to both 
Houses of Congress for its review. D.C. Law 
11-52 became effective on September 26, 1995. 



237 



§ 47-2809 TAXATION, LICENSING, FEES, ETC. 

For legislative history of D.C. Law 12-261, For Law 15-38, see notes following 

see Historical and Statutory Notes following § 47-2404. 
§ 47-2801. 

Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Section References 

This section is referred to in § 47-2810. 

Library References 
Key Numbers Encyclopedias 

Licenses ®=»11(1). c.J.S. Architects §§ 1 to 3, 7. 

Westlaw Topic No. 238. 

§ 47-2810. Conventions of national associations of hairdressers or cosme- 
tologists exempted. 

The provisions of Chapter 20 of Title 3 and of § 47-2809 shall not be 
applicable to activities conducted in connection with any bona fide regularly 
scheduled national annual convention of any national association of profession- 
al hairdressers or cosmetologists, from which the general public is excluded. 

(Aug. 4, 1955, 69 Stat. 485, ch. 544, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 
44 DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2810. 
1973 Ed., § 47-23 10a. 



Historical and Statutory Notes 



Cross References 



Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 
Key Numbers Encyclopedias 

Licenses <3=>1 1(1). C.J.S. Architects §§ 1 to 3, 7. 

Westlaw Topic No. 238. 

§ 47-281 1. Massage establishments; Turkish, Russian, or medicated baths. 

(a) Owners or managers of massage establishments and Turkish, Russian, or 
medicated baths shall pay a license fee of $300 per annum. No license shall be 
issued under this section without the approval of the Chief of Police. It shall be 
unlawful for any female to give or administer massage treatment or any bath to 
any person of the male sex, or for any person of the male sex to give or 
administer massage treatment or any bath to any person of the female sex, in. 
any establishment licensed under this section. Any person violating the provi- 
sions of this section shall, upon conviction, be punished as hereinafter provided 
in this chapter; and, in addition to such penalty, it shall be the duty of the 
Mayor of the District of Columbia to revoke the license of the owner or 

238 



GENERAL LICENSE LAW 



§47-2811 
Note 1 



manager of the establishment wherein the provisions of this section shall have 
been violated. 

(b) Any license issued pursuant to this section shall be issued as a Public 
Health: Public Accommodations endorsement to a basic business license under 
the basic business license system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 624, ch. 1352, § 7, par. 11; July 1, 1932, 47 Stat. 552, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(e), 23 DCR 2461; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(9), 
46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(C), 50 DCR 6913.) 



Historical and 
Prior Codifications 

1981 Ed., § 47-2811. 
1973 Ed., § 47-2311. 

Effect of Amendments 

D.C. Law 15-38, in subsec. (b), substituted 
"Public Health: Public Accommodations en- 
dorsement to a basic business license under the 
basic" for "Class A Public Health: Public Ac- 
commodations endorsement to a master busi- 
ness license under the master". 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(C) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 11, 2003, 50 DCR 6896). 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 



Statutory Motes 

For Law 15-38, 
§ 47-2404. 



see notes following 



Miscellaneous Notes 

Office of Major and Superintendent of Metro- 
politan Police abolished: The Office of the Ma- 
jor and Superintendent of Metropolitan Police 
was abolished and all functions of that office 
transferred to and vested in the Chief of Police. 
The Assistant Superintendent, Executive Officer 
of the Metropolitan Police Department was des- 
ignated "Deputy Chief of Police, Executive Offi- 
cer"; the Assistant Superintendent of the Met- 
ropolitan Police in command of the Detective 
Bureau was designated "Deputy Chief of Po- 
lice, Chief of Detectives"; and each other Assis- 
tant Superintendent of the Metropolitan Police 
was designated "Deputy Chief of Police" by Re- 
organization Order No. 7, dated September 16, 
1952. Reorganization Order No. 7 was re- 
placed by Organization Order No. 153, dated 
November 10, 1966. 

Exemption of massage therapists: Section 3 
of D.C. Law 10-205, as amended by D.C. Law 
11-110, provided that persons licensed to prac- 
tice as a massage therapist under that act are 
exempt from the provisions of § 47-281 1. 



Cross References 

Administrative procedure, generally, see § 2-501 et seq. 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 



Library References 



Key Numbers 

Health <£=>128, 150, 199. 
Westlaw Topic No. 198H. 



Due process rights 1 

Powers and duties of judiciary 2 



Notes of Decisions 

Weight and sufficiency of evidence 3 



1 . Due process rights 

Where, on day before occurrence of events 
resulting in licensed massage parlor manager's 



239 



§47-2811 

Note 1 

conviction, metropolitan police department 
public information branch had publicized 
through local television media and press that 
police were going to resume enforcement of 
statute prohibiting abetting administration of a 
cross-sexual massage in a licensed massage par- 
lor, District of Columbia did not fail to provide 
manager with reasonable prior notice of en- 
forcement of such statute with result that his 
due process rights were not violated, even 
though manager contended that only effective 
method of notice would have been personal 
notice to all massage parlor operators. 
D.C.C.E. § 47-2311; U.S.C.A.Const. Amend. 5. 
Deinlein v. District of Columbia, 1978, 386 A.2d 
296. Constitutional Law <£=> 287.2(1) 

Statute making cross-sexual massages on 
premises of duly licensed massage establish- 
ments unlawful comports with basic due pro- 
cess standards of definiteness and sufficiency of 
notice as to proscribed conduct, even though 
such statute does not provide any definition of 
term "massage treatment," inasmuch as such 
statute provides ordinary citizen fair and ade- 
quate notice that action of rubbing, kneading, 
or stroking, essence of term "massage" by 
member of one sex of various parts of body of a 
member of opposite sex, whether with one's 
hands or other instruments, is prohibited on 
premises of licensed massage parlors. D.C.C.E. 
§ 47-2311; U.S.C.A.Const. Amend. 5. Deinlein 
v. District of Columbia, 1978, 386 A.2d 296. 
Constitutional Law <3=* 287.2(1) 



TAXATION, LICENSING, FEES, ETC. 

2. Powers and duties of judiciary 

Statute outlawing all cross-sexual massages, 
for whatever purpose, in licensed massage par- 
lors represents a policy judgment well within 
province of legislative discretion and District of 
Columbia Court of Appeals could not substitute 
a different judgment for that apparently adopted 
by Legislature in absence of some suggestion, 
either in statutory language or legislative histo- 
ry, to that effect. D.C.C.E. § 47-23 11. Deinlein 
v. District of Columbia, 1978, 386 A.2d 296. 
Constitutional Law <£=> 70.1(7.1) 

3. Weight and sufficiency of evidence 

In prosecution for violating statute prohibit- 
ing abetting and administering a cross-sexual 
massage in a licensed massage parlor, evidence 
was sufficient to support convictions. D.C.C.E. 
§ 47-2311. Deinlein v. District of Columbia, 
1978, 386 A.2d 296. Licenses <&* 42(4) 

Evidence established that defendants' activity 
was precisely conduct that fell within bound- 
aries of statute proscribing cross-sexual mas- 
sage on premises of duly licensed massage es- 
tablishments, even though defendants may not 
have engaged in such activity for substantial 
periods of time, inasmuch as statutory infrac- 
tion was complete after prohibited conduct 
commenced, no matter what duration of such 
conduct thereafter. D.C.C.E. § 47-23 11. Dein- 
lein v. District of Columbia, 1978, 386 A.2d 296. 
Licenses ©=> 42(4) 



§ 47-2812. Public baths. 

Owners or managers of establishments where public baths are supplied to 
transients shall pay a license fee of $152 per annum. 

(July 1, 1902, 32 Stat. 624, ch. 1352, § 7, par. 12; July 1, 1932, 47 Stat. 552, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(f), 23 DCR 2461; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2812. 
1973 Ed., § 47-2312. 



Historical and Statutory Notes 



Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 



Key Numbers 

Licenses <3=*11(1). 
Westlaw Topic No. 238. 



Library References 

Encyclopedias 

C.J.S. Architects §§ 1 to 3, 7. 

240 



GENERAL LICENSE LAW §47-2814 

§ 47-2813. Keeping or storing of moving picture films. [Repealed] 

(July 1, 1902, 32 Stat. 624, ch. 1352, § 7, par. 13; My 1, 1932, 47 Stat. 552, ch. 366; 
1973 Ed., § 47-2313; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 
20, 1999, D.C. Law 12-261, § 2003(pp)(10), 46 DCR 3142.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2813. For legislative histoiy of D.C. Law 12-261, 

____. c ._ -_..- see Historical and Statutory Notes following 

1973 Ed., §47-2313. §47-2801. 

Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

§ 47-2814. Gasoline, kerosene, oils, fireworks, and explosives. 

(a) Owners or managers of establishments where gasoline or oils of like 
grade are sold shall pay a license fee of $17 per annum for each pump used in 
dispensing said gasoline or oils. 

(b) Owners or managers of establishments where kerosene, oils, or gasoline 
of like grade are stored underground shall pay a license fee of $80 per annum, 
and where such like grade kerosene, oils, or gasoline are stored in above- 
ground tanks the license fee shall be $94 per annum. 

(c) Owners or managers of establishments where kerosene or like grade is 
kept for sale shall pay a license fee of $19 per annum, and where oil or grease 
of like grade is kept for sale, the license fee shall be $30 per annum, and where 
coal is kept for sale, the license fee shall be $94 per annum, and where 
kerosene, gasoline, or oil is sold through a metering device, the license fee shall 
be $64 per annum. 

(d) Owners or managers of establishments where fireworks are stored or are 
kept for sale at wholesale or at both wholesale and retail shall pay a license fee 
of $760. Owners or managers of establishments where fireworks are kept for 
sale at retail shall pay a license fee of $100. 

(e) Owners or managers of establishments where explosives of any kind, 
including ammunition but excluding fireworks, are stored or are kept for sale at 
wholesale or at both wholesale and retail shall pay a license fee of $760. 
Owners or managers of establishments where explosives of any kind, including 
ammunition but excluding fireworks, are kept for sale at retail shall pay a 
license fee of $47. 

(f) No license shall be issued under this section without the approval of the 
Fire Marshal of the District of Columbia. 

(g) Any license issued pursuant to this section shall be issued as an Environ- 
mental Materials endorsement to a basic business license under the basic 
business license system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 624, ch. 1352, § 7, par. 14; July 1, 1932, 47 Stat. 552, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(g), 23 DCR 2461; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(l 1), 
46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(D), 50 DCR 6913.) 

241 



§47-2814 TAXATION, LICENSING, FEES, ETC. 

Historical and Statutory Notes 

Prior Codifications tion Emergency Act of 2003 (D.C. Act 15-145, 

1981 Ed., § 47-2814. August 11, 2003, 50 DCR 6896). 

1973 Ed., § 47-2314. 

Tr-rr x c * j ^ Legislative History of Laws 
Enect or Amendments 

D.C. Law 15-38, in subsec. (g), substituted For legislative history of D.C. Law 1-82, see 

"an Environmental Materials endorsement to a Historical and Statutory Notes following 

basic business license under the basic" for "a § 47-2808. 

Class A Environmental Materials endorsement For legislative history of D.C. Law 12-261, 

to a master business license under the master". see Historical and Statutory Notes following 

Emergency Act Amendments § 47-2801. 

For temporary (90 day) amendment of sec- For Law 15-38, see notes following 

tion, see § 3(hh)(4)(D) of Streamlining Regula- § 47-2404. 

Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 

committees, see § 1-321.02. 
Mayor, Council and other offices, police power regulations, authorization, see § 1-303.01. 
Mayor, Council and other offices, weapons regulation, authorization, see § 1-303.43. 
Retail service stations, declaration of intent to sell, supply or distribute motor fuels, notice of intent 

to discontinue, see § 36-302.01. 

Library References 
Key Numbers Encyclopedias 

Explosives <^3. C.J.S. Explosives §§ 10, 13, 20, 22. 

Licenses^ 16(9), 16(12). 
Westlaw Topic Nos. 164, 238. 

§ 47-2815. Pyroxylin. 

(a) Owners or managers of establishments where pyroxylin is kept or stored 
for painting or spraying shall pay a license fee of $50 per annum. No license 
shall issue hereunder without the approval of the Fire Marshal of the District of 
Columbia. 

(b) Any license issued pursuant to this section shall be issued as an Environ- 
mental Materials endorsement to a basic business license under the basic 
business license system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 624, ch. 1352, § 7, par. 15; July 1, 1932, 47 Stat. 552, ch. 366; 
Sept 14, 1976, D.C. Law 1-82, title I, § 104(h), 23 DCR 2461; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(12), 
46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(E), 50 DCR 6913.) 

Historical and Statutory Notes 
Prior Codifications Emergency Act Amendments 

1981 Ed., § 47-2815. For temporary (90 day) amendment of sec- 

1973 Ed., § 47-2315. tion, see § 3(hh)(4)(E) of Streamlining Regula- 

tion Emergency Act of 2003 (D.C. Act 15-145, 
Effect of Amendments August 11, 2003, 50 DCR 6896). 

D.C. Law 15-38, in subsec. (b), substituted 
"an Environmental Materials endorsement to a Legislative History of Laws 

basic business license under the basic" for "a For legislative history of D.C. Law 1-82, see 

Class A Environmental Materials endorsement Historical and Statutory Notes following 
to a master business license under the master". § 47-2808. 

242 



GENERAL LICENSE LAW § 47-2817 

For legislative history of D.C. Law 12-261, For Law 15-38, see notes following 

see Historical and Statutory Notes following § 47-2404 
§ 47-2801. 

Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 

Key Numbers 
Licenses <3^ 16. 
Westlaw Topic No. 238. 

§ 47-2816. Abattoirs or slaughterhouses. [Repealed] 

(July 1, 1902, 32 Stat. 624, ch. 1352, § 7, par. 16; July 1, 1932, 47 Stat. 553, ch. 366; 
Aug. 1, 1950, 64 Stat. 393, ch. 513, § 1; 1973 Ed., § 47-2316; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(13), 
46DCR3142.) 

Historical and Statutory Notes 

Prior Codifications by a Director, for the purpose of planning, im- 

1981 Ed., § 47-2816. plementing, and directing public health and 

1973 Ed., § 47-2316. hospital care programs, and for performing cer- 
tain other allied medical and paramedical func- 

Legislative History of Laws tions. The Anatomical Board was established 

For legislative history of D.C. Law 12-261, under the direction and control of the Director 

see Historical and Statutory Notes following of Public Health consisting of members as pre- 

§ 47-2801. scribed in the D.C. Code. The Order prior to 

redesignation abolished the previously existing 
Miscellaneous Notes Health Department, Gallinger Hospital, Glenn 
Office of Director of Public Health abolished: Dale Sanatorium, and the Anatomical Board 
Section 1 of the Act of August 1, 1950, 64 Stat. and transferred their functions and positions to 
393, ch. 513, provided that the Health Officer the new Department. The organization of the 
of the District of Columbia would be known as new Department was set out in the Order. The 
the Director of Public Health. The Health De- executive functions of the Board of Commis- 
partment of the District of Columbia, including sioners were transferred to the Commissioner of 
the office of the head thereof, was abolished the District of Columbia by § 401 of Reorgani- 
and the functions thereof transferred to the zation Plan No. 3 of 1967. Functions stated in 
Board of Commissioners of the District of Co- Organization Order No. 141 were transferred to 
lumbia by Reorganization Plan No. 5 of 1952. the Director of the Department of Human Re- 
Reorganization Order No. 57 of the Board of sources by Commissioner's Order No. 69-96, 
Commissioners, dated June 30, 1953, and Reor- dated March 7, 1969, as amended by Commis- 
ganization Order No. 52, dated June 30, 1953, sioner's Order No. 70-83, dated March 6, 1970. 
combined and redesignated Organization Order The Department of Human Resources was re- 
No. 141, dated February 11, 1964, established placed by Reorganization Plan No. 2 of 1979, 
under the direction and control of a Commis- dated February 21, 1980, which Plan estab- 
sioner, a Department of Public Health headed lished the Department of Human Services. 

Cross References 
Section References 

This section is referred to in § 1-321.02. 

§ 47—2817. Laundries; dry cleaning and dyeing establishments. 

(a) Owners or managers of laundries operated other than by hand power 
shall pay a license fee of $188 biennially. 

243 



§47-2817 



TAXATION, LICENSING, FEES, ETC. 



(b) Repealed. 

(c)(1) Owners or managers of dry cleaning or dyeing establishments shall pay 
a license fee of $222 biennially. 

(2) Any license issued pursuant to this subsection shall be issued as an 
Environmental Materials endorsement to a basic business license under the 
basic business license system as set forth in subchapter I-A of this chapter. 

(d) Any license issued pursuant to this section, shall be in addition to those 
required under subsection (c)(2) of this section, if any, and shall be issued as a 
General Services and Repair endorsement to a basic business license under the 
basic business license system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 625, ch. 1352, § 7, par. 17; July 1, 1932, 47 Stat. 553, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(i), 23 DCR 2461; Sept. 26, 1995, D.C. Law 
11-52, § 302(b), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(14), 46 DCR 3142; Apr. 12, 2000, 
D.C. Law 13-91, § 157(d)(2), 47 DCR 520; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(F), 
50 DCR 6913.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2817. 
1973 Ed., § 47-2317. 

Effect of Amendments 

D.C. Law 15-38, in subsec. (c)(2), substituted 
"an Environmental Materials endorsement to a 
basic business license under the basic" for "a 
Class A Environmental Materials endorsement 
to a master business license under the master"; 
and in subsec. (d), substituted "General Ser- 
vices and Repair endorsement to a basic busi- 
ness license under the basic" for "Class B Gen- 
eral Services and Repair endorsement to a 
master business license under the master". 

Emergency Act Amendments 

For temporary amendment of section, see 
§ 302(b) of the Omnibus Budget Support Emer- 
gency Act of 1995 (D.C. Act 11-44, April 28, 
1995, 42 DCR 2217) and § 302(b) of the Omni- 
bus Budget Support Congressional Review 



Emergency Act of 1995 (D.C. Act 11-124, July 
27, 1995, 42 DCR 4160). 

For temporary amendment of D.C. Act 11-44, 
see § 303 of the Omnibus Budget Support Con- 
gressional Review Emergency Act of 1995 (D.C. 
Act 11-124, July 27, 1995, 42 DCR 4160. 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(F) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 1 1, 2003, 50 DCR 6896). 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

For legislative history of D.C. Law 11-52, see 
Historical and Statutory Notes following 
§ 47-2809. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-38, see notes following 
§ 47-2404. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 



Key Numbers 

Licenses <S=>11(1). 
Westlaw Topic No. 238. 



Library References 

Encyclopedias 

C.J.S. Architects §§ 1 to 3, 7. 

244 



GENERAL LICENSE LAW §47-2818 

§ 47—2818. Mattress manufacture, renovation, storage, or sale; "mattress" 
defined. 

(a)(1) Persons engaged in the business of manufacturing or renovating mat- 
tresses shall pay a license fee of $476 biennially. 

(2) Any license issued pursuant to this subsection shall be issued as a 
Manufacturing endorsement to a basic business license under the basic 
business license system as set forth in subchapter I-A of this chapter. 

(b)(1) Owners or managers of establishments where mattresses are stored, 
sold, or kept for sale shall pay a license fee of $34 biennially. 

(2) Any license issued pursuant to this subsection shall be issued as a 
General Sales endorsement to a basic business license under the basic 
business license system as set forth in subchapter I-A of this chapter. 

(c) Within the meaning of this section, the term "mattress" shall be deemed 
to include any quilt, comforter, pad, pillow, cushion, or bag stuffed with hair, 
down, feathers, wool, cotton, excelsior, jute, or any other soft material and 
designed for use for sleeping or reclining purposes. 

(July 1, 1902, 32 Stat. 625, ch. 1352, § 7, par. 18; July 1, 1932, 47 Stat. 553, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(j), 23 DCR 2461; Sept. 26, 1995, D.C. Law 
11-52, § 302(c), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(15), 46 DCR 3142; Oct 28, 2003, 
D.C. Law 15-38, § 3(hh)(4)(G), 50 DCR 6913.) 

Historical and Statutory Notes 

Prior Codifications nially" for "biannually" wherever that phrase 

1981 Ed., § 47-2818. appears. 

1973 Ed., § 47-2318. For temporary amendment of D.C. Act 11-44, 

see § 303 of the Omnibus Budget Support Con- 
Effect of Amendments gressional Review Emergency Act of 1995 (D.C. 
^ D.C. Law 15-38, in subsec. (a)(2), substituted Act n_i24, July 27, 1995, 42 DCR 4160). 
"Manufacturing endorsement to a basic busi- ' ' , ' , . 
ness license under the basic" for "Class A Man- . c "_ ' 7, A.^s C J ' ,.' . ^ , 
ufacturmg endorsement to a master business Uon ' c see § 3(hh)( A 4)(G) r ° f n ^?fr T § Mt" 
license under the master" ; and in subsec. tl0n El ™^ ^ t of . 003 (D.C. Act 15-145, 
(b)(2), substituted "General Sales endorsement Au S ust ] ' ■• 2003 > 50 DCR 6896 >- 
to a basic business license under the basic" for 

"Class B General Sales endorsement to a mas- Legislative History of Laws 

ter business license under the master". For legislative history of D.C. Law 1-82, see 

_ Historical and Statutory Notes following 

Emergency Act Amendments c ^j_2S08 

For temporary amendment of section, see _, , .,,. ,. ^ r^^T iic~> 

k i^s \ rlu A -u td j + c + J For legislative history oi D.C. Law 11-52, see 

S 302(c) or the Omnibus Budget Support Emer- TT . A . to , , c ^ , J . KT , r n ■ 

gency Act of 1995 (D.C. Act 11-44 April 28, ^°^ Q Statutory Notes following 

1995, 42 DCR 2217) and § 302(c) of the Omni- § 47-2809. 

bus Budget Support Congressional Review For legislative history of D.C. Law 12-261, 

Emergency Act of 1995 (D.C. Act 11-124, July see Historical and Statutory Notes following 

27, 1995, 42 DCR 4160). § 47-2801. 

Section 303(c) of D.C. Law 11-52 amended For Law 15-38, see notes following 

§ 302 of D.C. Act 11-44 by substituting '"bien- § 47-2404. 

Cross References 

Mattresses, manufacture, renovation and sale, see § 8-501 et seq. 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

245 



§47-2818 TAXATION, LICENSING, FEES, ETC. 

Library References 

Key Numbers 
Licenses ®=»16. 
Westlaw Topic No. 238. 

§ 47-2819. Slot machines. [Repealed] 

(July 1, 1902, 32 Stat. 625, ch. 1352, § 7, par. 19; July 1, 1932, 47 Stat. 553, ch. 366; 
1973 Ed., § 47-2319; Sept. 14, 1976, D.C. Law 1-82, title I, § 104(k), 23 DCR 2461; 
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 
12-261, § 2003(pp)(16), 46 DCR 3142.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 12-261, 

1981 Ed., § 47-2819. see Historical and Statutory Notes following 

1973 Ed., § 47-2319. § 47-2801. 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 

§ 47-2808. 

Cross References 
Section References 

This section is referred to in § 1-321.02. 

§ 47— 2820 o Theaters, moving pictures, skating rinks, dances, exhibitions, 
lectures, entertainments; assignment of police and firemen 
and additional fees based thereon; hours minors are prohib- 
ited on premises. 

(a) Owners or managers of theaters in which moving pictures are displayed, 
for profit or gain, shall pay a license fee of $830 biennially. 

(b) Owners or managers of buildings in which skating rinks, fairs, carnivals, 
balls, dances, exhibitions, lectures, or entertainments of any description includ- 
ing theatrical or dramatic performances of any kind are conducted, for profit or 
gain, shall pay a license fee of $500 per annum; provided, that for entertain- 
ments, concerts, or performances of any kind where the proceeds are intended 
for church or charitable purposes, and where no rental is charged, no license 
shall be required; provided further, that when, in the opinion of the Chief of 
Police and the Fire Chief of the District of Columbia, or either of them, it is 
necessary to post policemen or firemen, or both, at, on, and about the licensed 
premises for the protection of the public safety, in addition to the license fee 
provided for above, such owners or managers shall pay a further monthly 
permit fee, to be determined monthly by the said Chief of Police and Fire Chief, 
or either of them, based upon a reasonable estimate of the number of hours to 
be spent by policemen and firemen at, on, and about the licensed premises, this 
fee to be payable in advance on the first day of the month for which the permit 
is sought. Policemen and firemen so assigned shall be charged for by the hour 
at the basic daily wage rate of policemen and firemen so assigned in effect the 
first day of the month for which the permit is sought. 

246 



GENERAL LICENSE LAW § 47-2820 

(b-l)(l)(A) Before granting or renewing a license under subsection (b) of this 
section, the Mayor shall give 30-days notice by mail to the affected Advisory 
Neighborhood Commission and by publication in the District of Columbia 
Register. The notice shall contain the name of the applicant and a description, 
by street and number, or other plain designation, of the particular location for 
which the license is requested. The notice shall state that any resident or 
owner of residential property within 600 feet of the boundary lines of the lot 
upon which is situated the establishment for which the license is requested who 
objects to the granting of the license is entitled to be heard before the granting 
or renewal of the license and shall name the time and place of the hearing. 

(B) The applicant shall post 2 notices for a period of 4 weeks in 
conspicuous places on the outside of the premises. The notices to be 
posted shall state that any resident or owner of residential property within 
600 feet of the boundary lines of the lot upon which is situated the 
establishment for which the license is requested who objects to the license 
is entitled to be heard before the granting or renewal of the license and 
shall name the same time and place for the hearing as set out in the notice 
mailed and published by the Mayor. 

(C) If an objection to the granting or renewal of the license is filed, no 
final action shall be taken by the Mayor until the resident or owner of 
residential property within 600 feet of the boundary lines of the lot upon 
which is situated the establishment for which the license is requested who 
objects has an opportunity to be heard, under the rules and regulations to 
be issued by the Mayor. 

(2) Upon objection, a hearing shall be held by the Mayor to determine the 
following: 

(A) The effect of the establishment on the peace, order, and quiet of the 
neighborhood or portion of the District of Columbia; and 

(B) The effect of the establishment on the residential parking needs and 
vehicular and pedestrian safety of the neighborhood. 

(3) The Mayor shall rule on the application within 30 days of the hearing. 

(4) The license shall be renewed annually. 

(b-2) Any applicant who holds a valid class C or D license issued pursuant to 
Chapter 1 of Title 25 and who holds a certificate of occupancy for less than 401 
persons shall be exempt from the provisions of subsection (b)(1) of this section. 

(c)(1) Except as provided in paragraph (2) of this subsection, after 1 1:30 p.m. 
on Sundays through Thursdays except days preceding holidays and after 1:00 
a.m. on Saturdays, Sundays, and legal holidays until 8:00 a.m. of each day, 
owners or managers of facilities licensed under the provisions of this section 
shall not permit any minor to be present on the licensed premises. 

(2) Paragraph (1) of this subsection shall not apply to owners or managers: 

(A) Of theaters when displaying moving pictures; or 

(B) Of buildings in which fairs, carnivals, exhibitions, lectures, and 
theatrical or dramatic performances are being conducted. 

247 



§ 47-2820 



TAXATION, LICENSING, FEES, ETC. 



(d) The Department of Consumer and Regulatory Affairs shall suspend the 
license of any licensee determined to have violated the provisions of subsection 
(c) of this section. The period of suspension shall not exceed 1 year for each 
violation. A licensee alleged to be in violation shall be entitled to a hearing in 
accordance with § 1-1509. 

(e) Any license issued pursuant to this section shall be issued as an Entertain- 
ment endorsement to a basic business license under the basic business license 
system as set forth in subchapter I-A of this chapter. 

(July 1 ; 1902, 32 Stat. 625, ch. 1352, § 7, par. 20; July 1, 1932, 47 Stat. 553, ch. 366; 
June 29, 1948, 62 Stat. 1109, ch. 735, §§ 1, 2; Sept. 14, 1976, D.C. Law 1-82, title I, 
§ 104(1), 23 DCR 2461; Mar. 11, 1988, D.C. Law 7-88, § 2, 35 DCR 164; Sept. 29, 
1992, D.C. Law 9-160, § 2, 39 DCR 5694; Sept. 26, 1995, D.C. Law 11-52, § 302(d), 42 
DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, 
D.C. Law 12-261, § 2003(pp)(17), 46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, 
§ 3(hh)(4)(H), 50 DCR 6913; Sept. 30, 2004, D.C. Law 15-187, § 302(a), 51 DCR 6525; 
Apr. 13, 2005, D.C. Law 15-354, § 73(1)(1), 52 DCR 2638.) 



Prior Codifications 

1981 Ed., § 47-2820. 
1973 Ed., § 47-2320. 

Effect of Amendments 

D.C. Law 15-38, in subsec. (e), substituted 
"an Entertainment endorsement to a basic busi- 
ness license under the basic" for "a Class A 
Entertainment endorsement to a master busi- 
ness license under the master". 

D.C. Law 15-187, in subsec. (b-2), substituted 
"Title 25, and which holds a certificate of occu- 
pancy for less than 401 persons," for "Title 25 
shall be exempt from the provisions of subsec- 
tion (b-1)". 

D.C. Law 15-354, in subsec. (b-2), validated a 
previously made technical correction. 

Temporary Amendment of Section 

For temporary (225 day) amendment of sec- 
tion, see § 2 of District of Columbia Public Hall 
Regulation Temporary Amendment Act of 1991 
(D.C. Law 9-23, August 17, 1991, law notifica- 
tion 38 DCR 5790). 

For temporary (225 day) amendment of sec- 
tion, see § 2(b), (c), of District of Columbia 
Public Hall Regulation Temporary Amendment 
Act of 1992 (D.C. Law 9-131, July22, 1992, law 
notification 39 DCR 5812). 



Temporary Addition of Section 

Sections 2 through 4 of D.C. Law 15-201, as 
amended by section 2 of D.C. Law 15-314, 
added provisions to read as follows: 

"Sec. 2. Definitions. 

"For the purposes of this act, the term; 

"(1) 'Congestion' means the significant in- 
crease in vehicular or foot traffic within the 
police service area where the venue is operated 



Historical and Statutory Notes 

over a period of time not to exceed 8 hours that 
is associated with patrons congregating to at- 
tend and leave the venue. 

"(2) 'Reimbursable detail' means an assign- 
ment of on-duty officers of the Metropolitan 
Police Department to patrol the surrounding 
area of each entrance of a public venue for the 
purpose of maintaining public safety, including 
the remediation of traffic congestion and the 
safety of public patrons, during their approach 
and departure from the venue. 

"(3) 'Venue' means a place where the congre- 
gation of the public leads to: 

"(A) Street closures; 

"(B) Traffic congestion; or 

"(C) Unusual and significant increases in foot 
or vehicular traffic within or surrounding the 
entrance of a commercial building, place of 
public assembly, establishment required to have 
a license under D.C. Official Code § 25-102, 
school, public hall or any establishment or pri- 
vate function, or parking lots regularly used to 
attend functions at these places. 

"(4) 'Venue operator' means an individual, 
corporation or proprietorship with a license to 
hold an event for-profit at an establishment that 
leads to congestion surrounding the venue." 

"Sec. 3. Responsibility of venue operators. 

"All regular venue operators shall meet with 
the Metropolitan Police Department ('MPD') to 
develop an agreement with the MPD when hold- 
ing a function for profit that leads to an unusual 
and significant increase in foot or vehicular 
traffic to and from the police service area where 
the venue is located. This agreement shall: 



"(1) Provide procedures for the venue opera- 
tor to inform the MPD when congestion of city 



248 



GENERAL LICENSE LAW 



§ 47-2820 



streets within the police service area where the 
venue is located is expected to occur; 

"(2) Provide procedures for establishing re- 
imbursable details at each venue as requested 
by the venue operator; 

"(3) Provide procedures for compensation of 
the MPD when reimbursable details are request- 
ed by the venue operator; and 

"(4) Provide the MPD with the obligation to 
staff reimbursable details as requested by the 
venue operator." 

"Sec. 4. Responsibility of the Metropolitan 
Police Department. 

"(a) Subject to adequate staffing of the police 
service areas, the MPD shall staff reimbursable 
details as requested by venue operators. Where 
a venue results in unusual and significant in- 
creases in vehicular or foot traffic and conges- 
tion of city streets, the MPD may establish a 
detail and charge the venue operator or group 
of venue operators for the presence of those 
MPD officers required to maintain the flow of 
traffic and public safety within the police ser- 
vice area where the venue is located. 

"(b) Nothing in this section shall be con- 
strued as authorizing the Metropolitan Police 
Department to charge operators of not-for-profit 
events for MPD details at a venue or within the 
police service area where the venue is located." 

Section 6(b) of D.C. Law 15-201 provides that 
the act shall expire after 225 days of its having 
taken effect. 

Section 4(b) of D.C. Law 15-314 provides that 
the act shall expire after 225 days of its having 
taken effect. 

Emergency Act Amendments 

For temporary amendment of section, see 
§ 302(d) of the Omnibus Budget Support Emer- 
gency Act of 1995 (D.C. Act 11-44, April 28, 
1995, 42 DCR 2217) and § 302(d) of the Omni- 
bus Budget Support Congressional Review 
Emergency Act of 1995 (D.C. Act 11-124, July 
27, 1995, 42 DCR 4160). 

For temporary amendment of D.C. Act 1 1-44, 
see § 303 of the Omnibus Budget Support Con- 
gressional Review Emergency Act of 1995 (D.C. 
Act 1 1-124, July 27, 1995, 42 DCR 4160). 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(H) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 11, 2003, 50 DCR 6896). 

For temporary (90 day) addition, see §§ 2 to 4 
of Public Congestion and Venue Protection 
Emergency Act of 2004 (D.C. Act 15-452, June 
23, 2004, 51 DCR 6723). 

For temporary (90 day) addition, see §§ 2 to 4 
of Public Congestion and Venue Protection Con- 
gressional Review Emergency Amendment Act 
of 2004 (D.C. Act 15-545, October 12, 2004, 51 
DCR 9839). 



For temporary (90 day) amendment of sec- 
tion, see §§ 2, 3 of Public Congestion and Venue 
Protection Emergency Amendment Act of 2004 
(D.C. Act 15-613, November 30, 2004, 51 DCR 
11435). 

For temporary (90 day) amendment of sec- 
tion, see § 2 of Public Congestion and Venue 
Protection Congressional Review Emergency 
Act of 2005 (D.C. Act 16-31, February 17, 2005, 
52 DCR 3014). 

Legislative History of Laws 

For legislative history of D.C. Law 7 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

Law 7-88, the "District of Columbia Public 
Hall Regulation Amendment Act of 1987," was 
introduced in Council and assigned Bill No. 
7-220, which was referred to the Committee on 
Consumer and Regulatory Affairs. The Bill was 
adopted on first and second readings on No- 
vember 24, 1987 and December 8, 1987, respec- 
tively. Signed by the Mayor on December 22, 
1987, it was assigned Act No. 7-126 and trans- 
mitted to both Houses of Congress for its re- 
view. 

Law 9-160, the "District of Columbia Public 
Hall Regulation Amendment Act of 1992," was 
introduced in Council and assigned Bill No. 
9-328, which was referred to the Committee on 
Consumer and Regulatory Affairs. The Bill was 
adopted on first and second readings on June 2, 
1992, and July 7, 1992, respectively. Signed by 
the Mayor on July 21, 1992, it was assigned Act 
No. 9-254 and transmitted to both Houses of 
Congress for its review. D.C. Law 9-160 be- 
came effective on September 29, 1992. 

For legislative history of D.C. Law 11-52, see 
Historical and Statutory Notes following 
§ 47-2809. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-38, see notes following 
§ 47-2404. 

Law 15-187, the "Omnibus Alcoholic Bever- 
age Amendment Act 2004", was introduced in 
Council and assigned Bill No. 15-516, which 
was referred to the Committee on Consumer 
and Regulatory Affairs. The Bill was adopted 
on first and second readings on April 20, 2004, 
and May 18, 2004, respectively. Signed by the 
Mayor on June 23, 2004, it was assigned Act 
No. 15-442 and transmitted to both Houses of 
Congress for its review. D.C. Law 15-187 be- 
came effective on September 30, 2004. 

Law 15-201, the "Public Congestion and Ven- 
ue Protection Temporary Act of 2004", was 
introduced in Council and assigned Bill No. 
15-860, and was retained by Council. The Bill 
was adopted on first and second readings on 
June 1, 2004, and June 29, 2004, respectively. 



249 



§ 47-2820 



TAXATION, LICENSING, FEES, ETC. 



Signed by the Mayor on July 19, 2004, it was 
assigned Act No. 15-475 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 15-201 became effective on December 7, 
2004. 

Law 15-314, the "Public Congestion and Ven- 
ue Protection Temporary Amendment Act of 
2004", was introduced in Council and assigned 
Bill No. 15-1099, and was retained by Council. 
The Bill was adopted on first and second read- 
ings on November 9, 2004, and December 1 , 
2004, respectively. Signed by the Mayor on 
December 29, 2004, it was assigned Act No. 
15-711 and transmitted to both Houses of Con- 
gress for its review. D.C. Law 15-314 became 
effective on April 8, 2005. 

For Law 15-354, see notes following 
§ 47-340.03. 

References in Text 

Title 25, referred to in subsection (b-2) of this 
section, was amended and enacted by D.C. Law 
13-298, effective May 3, 2001. Chapter 1 of 
former Title 25 embraced all sections in that 
title. For current provisions of Title 25, see 
§ 25-101 etseq. 

Delegation of Authority 

Delegation of authority under D.C. Law 
9-160, the District of Columbia Public Hall Reg- 
ulation Amendment Act of 1992, see Mayor's 
Order 92-130, October 22, 1992. 

Delegation of authority under D.C. Law 
9-160, the District of Columbia Public Hall Reg- 
ulation Amendment Act of 1992, see Mayor's 
Order 92-130, October 22, 1992. 



Miscellaneous Notes 

Office of Major and Superintendent of Metro- 
politan Police abolished: The Office of the Ma- 
jor and Superintendent of Metropolitan Police 
was abolished and all functions of that office 
transferred to and vested in the Chief of Police. 
The Assistant Superintendent, Executive Officer 
of the Metropolitan Police Department was des- 
ignated "Deputy Chief of Police. Executive Of- 
ficer"; the Assistant Superintendent of the Met- 
ropolitan Police in command of the Detective 
Bureau was designated "Deputy Chief of Police, 
Chief of Detectives"; and each other Assistant 
Superintendent of the Metropolitan Police was 
designated "Deputy Chief of Police" by Reorga- 
nization Order No. 7, dated September 16, 
1952. Reorganization Order No. 7 was re- 
placed by Organization Order No. 153, dated 
November 10, 1966. 

Office of Chief Engineer abolished: The Of- 
fice of Chief Engineer of the Fire Department 
was abolished and all functions of that office 
transferred to and vested in the Fire Chief. The 
Deputy Chief Engineer of the Fire Department 
was designated "Deputy Fire Chief," and the 
Battalion Chief Engineer was designated "Bat- 
talion Fire Chief" by Reorganization Order No. 
6, dated September 16, 1952, issued pursuant to 
Reorganization Plan No. 5 of 1952. Reorgani- 
zation Order No. 38, dated June 18, 1953, estab- 
lished a Fire Department headed by the Fire 
Chief. The Fire Chief was given full authority 
over the Department to be exercised in accor- 
dance with applicable laws, rules and regula- 
tions. The Order set up the organization of the 
Department, and provided that the previously 
existing Fire Department was abolished and its 
functions transferred to the new Department. 
This Order was issued pursuant to Reorganiza- 
tion Plan No. 5 of 1952. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 
Key Numbers Westlaw Topic No. 3 1 5T. 

Public Amusement and Entertainment ^50 
to 62. 



Notes of Decisions 



In general 
Validity 1 



1. Validity 

Dancing and showing of moving pictures at 
club, even if not main attractions at club, arid 
only incidental to club's more erotic activities, 
coupled with admission fee, plainly required 
license under D.C. Code 198.1, § 47-2820, and 
evidence demonstrated that club had no license; 
thus, defendant who operated club lacked 



250 



standing to challenge remainder of that statute 
contending that phrase "entertainments of any 
description" was unconstitutionally vague. So- 
bin v. District of Columbia, 1985, 494 A. 2d 
1272, certiorari denied 106 S.Ct. 173, 474 U.S. 
860, 88 L.Ed. 2d 144. Constitutional Law <S=> 
42.1(6) 

2. In general 

Defendant was not prejudiced by any consid- 
eration by trial court of testimony regarding 



GENERAL LICENSE LAW §47-2821 

sexual activities at the club even though he was D.CCode 1981, § 47-2820. Sobin v. District of 
not charged with any offense relating to those Columbia, 1985, 494 A.2d 1272, certiorari de- 
activities, and his 30-day jail sentence was well n i e d 106 S.Ct. 173, 474 U.S. 860, 88 L.Ed.2d 
within 90-day maximum permitted on convic- U4 criminal Law ^ 1177 
tion tor maintaining public hall without license. 

§ 47-2821. Bowling alleys; billiard and pool tables; games. 

(a) Owners or managers of establishments where bowling alleys, billiard or 
pool tables, or any table, alley, or board upon which legitimate games are 
played, shall, when they are operated or conducted for public use, or for profit 
or gain, pay a license tax of $39 per annum for each such alley, board, or table. 
No license shall issue under this section without the approval of the Chief of 
Police; provided, that in case of refusal of said Chief of Police to approve said 
license, or upon written protest of a majority or more of the property owners or 
residents of the block in which it is proposed to grant such license, an appeal 
may be taken to the Mayor of the District of Columbia, whose decision shall be 
final. 

(b) Any license issued pursuant to this section shall be issued as an Entertain- 
ment endorsement to a basic business license under the basic business license 
system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 625, ch. 1352, § 7, par. 21; July 1, 1932, 47 Stat. 553, ch. 366; 
Apr. 14, 1937, 50 Stat. 63, ch. 77; Sept. 14, 1976, D.C. Law 1-82, title I, § 104(m), 23 
DCR 2461; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, 
D.C. Law 12-261, § 2003(pp)(18), 46 DCR 3142; Oct. 28, 2003, D.C. Law 15-32, § 2, 50 
DCR 6565; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(I), 50 DCR 6913.) 

Historical and Statutory Notes 
Prior Codifications Emergency Act Amendments 

1981 Ed., § 47-2821. For temporary (90 day) amendment of sec- 

1Q7^ Fd § 47_2^?1 ^ on ' see § 2 of Bowling Alley and Billiard Par- 

' y lor Emergency Act of 2002 (D.C. Act 14-594, 

January 7, 2003, 50 DCR 644). 
Etiect ox Amendments -c * /nn j \ a * r 

ror temporary (90 davj amendment or sec- 

D.C. Law 15-32, in subsec. (a), deleted the tion> see § 3(hh)(4)(I) of Streamlining Regula- 

last sentence which had read as follows: "All t ion Emergency Act of 2003 (D.C. Act 15-145, 

establishments licensed under this section shall August 11, 2003, 50 DCR 6896). 

be closed during the entire 24 hours of each and 

every Sunday and between the hours of 1:00 Legislative History of Laws 

a.m. and 8:00 a.m. on the secular days of the For legislative history of D.C. Law 1-82, see 

week; provided, however, that bowling alley es- Historical and Statutory Notes following 

tablishments licensed under this section shall be § 47-2808. 

closed at midnight on Saturday night and shall For legislative history of D.C. Law 12-261, 

remain closed until 2:00 p.m." see Historical and Statutory Notes following 

D.C. Law 15-38, in subsec. (b), substituted T ir '->^ i -^ i. »n j ■^■^^■ j 

u r: + + ■ a ++ u ■ u - Law 15-32, the Bowling Alley and Billiard 

an Entertainment endorsement to a basic busi- _, 7 . c\^m>> ■ i i ^ -i 

i. j iU , . ,; r a r-i A Parlor Act or 2003 , was introduced in Council 

ness license under the basic tor a Class A j . , -p,.,, KT A c , , . , r j 

-,-,„.,. i i and assigned Bill No. 15-4, which was referred 

Entertainment endorsement to a master busi- . +u n ... n A D i + 

,. , , ,, to the Committee on Consumer and Regulatory 

ness license under the master . . f r ■ T i -n a + a c + a ~ 

Affairs. The Bill was adopted on first and sec- 
ond readings on June 3, 2003, and July 8, 2003, 

Temporary Amendments of Section respectively. Signed by the Mayor on July 29, 

For temporary (225 day) amendment of sec- 2003, it was assigned Act No. 15-108 and trans- 

tion, see § 2 of Bowling Alley and Billiard Par- mitted to both Houses of Congress for its re- 

lor Temporary Act of 2002 (D.C. Law 14-289, view. D.C. Law 15-32 became effective on Oc- 

April 4, 2003, law notification 50 DCR 5847). tober 28, 2003. 

251 



§47-2821 



TAXATION, LICENSING, FEES, ETC. 



For Law 
47_2404. 



15-38, see notes following 



Miscellaneous Notes 

Office of Major and Superintendent of Metro- 
politan Police abolished: The Office of the Ma- 
jor and Superintendent of Metropolitan Police 
was abolished and all functions of that office 
transferred to and vested in the Chief of Police. 
The Assistant Superintendent, Executive Officer 
of the Metropolitan Police Department was des- 



ignated "Deputy Chief of Police, Executive Offi- 
cer"; the Assistant Superintendent of the Met- 
ropolitan Police in command of the Detective 
Bureau was designated "Deputy Chief of Po- 
lice, Chief of Detectives''; and each other Assis- 
tant Superintendent of the Metropolitan Police 
was designated "Deputy Chief of Police" by Re- 
organization Order No. 7, dated September 16, 
1952. Reorganization Order No. 7 was re- 
placed by Organization Order No. 153, dated 
November 10, 1966. 



Cross References 

Administrative procedure, generally, see § 2-501 et seq. 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 

Key Numbers 

Public Amusement and Entertainment <3=>53. 
Westlaw Topic No. 3 1 5T. 



§ 47-2822 . Shooting galleries. [Repealed] 

(July 1, 1902, 32 Stat 625, ch. 1352, § 7, par. 22; July 1, 1932, 47 Stat. 554, ch. 366; 
1973 Ed., § 47-2322; enacted, Apr. 9, 1997, D.C Law 11-254, § 2, 44 DCR 1575; Apr. 
20, 1999, D.C. Law 12-261, § 2003(pp)(19), 46 DCR 3142.) 



Prior Codifications 

1981 Ed., § 47-2822. 
1973 Ed., § 47-2322. 

Legislative History of Laws 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 



Miscellaneous Notes 

Office of Inspector of Buildings abolished: 
Section 3 of the Act of December 20, 1944, 58 
Stat. 822, ch. 611, transferred all the duties, 
powers, rights, and authority of the Inspector of 
Buildings of the District of Columbia to the 
Director of Inspection of the District of Colum- 
bia. The Department of Inspections was abol- 
ished and the functions thereof transferred to 
the Board of Commissioners of the District of 
Columbia by Reorganization Plan No. 5 of 
1952. Reorganization Order No. 55 of the 
Board of Commissioners, dated June 30, 1953, 
and amended August 13, 1953, and December 
17, 1953, established under the direction and 
control of a Commissioner, a Department of 
Licenses and Inspections headed by a Director. 
The Order set out the purpose, organization, 
and functions of the new department. The Or- 
der provided that all of the functions and posi- 
tions of the following named organizations were 
transferred to the new Department of Licenses 



Historical and Statutory Notes 

and Inspections: The Department of Inspections 
including the Engineering Section, the Building 
Inspection Section, the Electrical Section, the 
Elevator Inspection Section, the Fire Safety In- 
spection Section, the Plumbing Inspection Sec- 
tion, the Smoke and Boiler Inspection Section, 
and the Administrative Section, and similarly 
the Department of Weights, Measures and Mar- 
kets, the License Bureau, the License Board, the 
License Committee, the Board of Special Ap- 
peals, the Board for the Condemnation of Dan- 
gerous and Unsafe Buildings, and the Central 
Permit Bureau. The Order provided that in 
accordance with the provisions of Reorganiza- 
tion Plan No. 5 of 1952, the named organiza- 
tions were abolished. The executive functions 
of the Board of Commissioners were transferred 
to the Commissioner of the District of Columbia 
by § 401 of Reorganization Plan No. 3 of 1967. 
Functions vested in the Department of Licenses 
and Inspection by Reorganization Order No. 55 
were transferred to the Director of the Depart- 
ment of Economic Development by Commis- 
sioner's Order No. 69-96, dated March 7, 1969. 
The Department of Economic Development was 
replaced by Mayor's Order No. 78-42, dated 
February 17, 1978, which Order established the 
Department of Licenses, Investigation and In- 
spections. 



252 



GENERAL LICENSE LAW § 47-2823 

Office of Major and Superintendent of Metro- ropolitan Police in command of the Detective 

politan Police abolished: The Office of the Ma- Bureau was designated "Deputy Chief of Po- 

jor and Superintendent of Metropolitan Police lice, Chief of Detectives"; and each other Assis- 

was abolished and all functions of that office tant Superintendent of the Metropolitan Police 

transferred to and vested in the Chief of Police. was designated "Deputy Chief of Police" by Re- 

The Assistant Superintendent, Executive Officer organization Order No. 7, dated September 16, 

of the Metropolitan Police Department was des- 1952. Reorganization Order No. 7 was re- 

ignated "Deputy Chief of Police, Executive Offi- placed by Organization Order No. 153, dated 

cer"; the Assistant Superintendent of the Met- November 10, 1966. 

Cross References 
Section References 

This section is referred to in § 1-321.02. 

§ 47-2823. Baseball, football, and athletic exhibitions; assignment of po- 
lice and firemen; amusement parks. 

(a)(1) Owners or managers of grounds used for baseball, football, or other 
athletic exhibitions to which an admission fee is charged, directly or indirectly, 
shall pay a license fee of $17 per annum. 

(2) When, in the opinion of the Chief of Police and Fire Chief of the 
District of Columbia, or either of them, it is necessary to post policemen or 
firemen, or both, at, on, and about the licensed premises for the protection of 
the public safety, in addition to the license fee provided for above, such 
owners or managers shall pay a further monthly permit fee, to be determined 
monthly by the said Chief of Police and Fire Chief, or either of them, based 
upon a reasonable estimate of the number of hours to be spent by policemen 
and firemen, or either of them, at, on, and about the licensed premises, such 
fee to be payable in advance on the first day of the month for which the 
permit is sought. Policemen and firemen so assigned shall be charged for by 
the hour at the basic hourly wage rate of the policemen and firemen so 
assigned in effect on the first day of the month for which the permit is sought. 

(b) Owners or managers of grounds used for amusement parks, to which an 
admission is charged, directly or indirectly, other than those used for athletic 
exhibitions, shall pay a license fee of $208 per annum. Annual licenses issued 
under this section shall date from April 1st in each year. 

(c) Any license issued pursuant to this section shall be issued as an Entertain- 
ment endorsement to a basic business license under the basic business license 
system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 625, ch. 1352, § 7, par. 23; July 1, 1932, 47 Stat. 554, ch. 366; 
June 29, 1948, 62 Stat. 1109, ch. 735, § 3; Sept. 14, 1976, D.C. Law 1-82, title I, 
§ 104(n), 23 DCR 2461; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; 
Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(20), 46 DCR 3142; Oct. 28, 2003, D.C. Law 
15-38, § 3(hh)(4)(J), 50 DCR 6913.) 

Historical and Statutory Notes 

Prior Codifications Effect of Amendments 

1981 Ed. , § 47-2823. D.C. Law 15-38, in subsec. (c), substituted 
1Q7^ tiA s 47 ' an Entertainment endorsement to a basic busi- 
ly 73 ha., 3 47-2323. ness jj cense un J er the basic" for "a Class A 

253 



§ 47-2823 



TAXATION, LICENSING, FEES, ETC. 



Entertainment endorsement to a master busi- 
ness license under the master". 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(J) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 11, 2003, 50 DCR 6896). 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-38, see notes following 
§ 47-2404. 

Miscellaneous Notes 

Office of Major and Superintendent of Metro- 
politan Police abolished: The Office of the Ma- 
jor and Superintendent of Metropolitan Police 
was abolished and all functions of that office 
transferred to and vested in the Chief of Police. 
The Assistant Superintendent, Executive Officer 
of the Metropolitan Police Department was des- 
ignated "Deputy Chief of Police, Executive Offi- 
cer"; the Assistant Superintendent of the Met- 
ropolitan Police in command of the Detective 



Bureau was designated "Deputy Chief of Po- 
lice, Chief of Detectives"; and each other Assis- 
tant Superintendent of the Metropolitan Police 
was designated "Deputy Chief of Police" by Re- 
organization Order No. 7, dated September 16, 
1952. Reorganization Order No. 7 was re- 
placed by Organization Order No. 153, dated 
November 10, 1966. 

Office of Chief Engineer abolished: The Of- 
fice of Chief Engineer of the Fire Department 
was abolished and all functions of that office 
transferred to and vested in the Fire Chief. The 
Deputy Chief Engineer of the Fire Department 
was designated "Deputy Fire Chief/' and the 
Battalion Chief Engineer was designated "Bat- 
talion Fire Chief" by Reorganization Order No. 
6, dated September 16, 1952, issued pursuant to 
Reorganization Plan No. 5 of 1952. Reorgani- 
zation Order No. 38, dated June 18, 1953, estab- 
lished a Fire Department headed by the Fire 
Chief. The Fire Chief was given full authority 
over the Department to be exercised in accor- 
dance with applicable laws, rules and regula- 
tions. The Order set up the organization of the 
Department, and provided that the previously 
existing Fire Department was abolished and its 
functions transferred to the new Department. 
This Order was issued pursuant to Reorganiza- 
tion Plan No. 5 of 1952. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 

Key Numbers 

Public Amusement and Entertainment <£^53. 
Westlaw Topic No. 315T. 

§ 47-2824, Swimming pools. 

(a) Owners or managers of swimming pools, indoor or outdoor, shall pay a 
license fee of $319 per annum. 

(b) Any license issued pursuant to this section shall be issued as a Public 
Health: Public Accommodations endorsement to a basic business license under 
the basic business license system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 625, ch. 1352, § 7, par. 24; July 1, 1932, 47 Stat. 554, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(o), 23 DCR 2461; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(21), 
46 DCR 3 142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(K), 50 DCR 6913.) 



Prior Codifications 

1981 Ed., § 47-2824. 
1973 Ed., § 47-2324. 



Historical and Statutory Notes 



Effect of Amendments 

D.C. Law 15-38, in subsec. (b), substituted 
"Public Health: Public Accommodations en- 
dorsement to a basic business license under the 



254 



GENERAL LICENSE LAW 



§ 47-2825 



basic" for "Class A Public Health: Public Ac- 
commodations endorsement to a master busi- 
ness license under the master". 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(K) of Streamlining Regula- 
tion Emergency Act of 2003. (D.C. Act 15-145, 
August 11, 2003, 50 DCR 6896). 



Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-38, see notes following 
§ 47-2404. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 

Key Numbers 

Public Amusement and Entertainment <2>58. 
Westlaw Topic No. 315T. 

§ 47-2825. Circuses. 

(a) Proprietors or owners of a circus transported by railroad into the District 
of Columbia shall pay a license fee of $19 per day for each carload of circus 
equipment, and proprietors or owners of any circus transported by wagons or 
motor trucks into the District of Columbia shall pay a license tax of $14 per day 
for each motortruck load or wagon load of circus equipment, but not to exceed 
$875 per day. 

(b) Any license issued pursuant to this section shall be issued as an Entertain- 
ment endorsement to a basic business license under the basic business license 
system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 626, ch. 1352, § 7, par. 25; July 1, 1932, 47 Stat. 554, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(p), 23 DCR 2461; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(22), 
46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(L), 50 DCR 6913.) 



Prior Codifications 

1981 Ed., § 47-2825. 
1973 Ed., § 47-2325. 



Historical and Statutory Notes 

tion Emergency Act of 2003 (D.C. Act 15-145, 
August 11, 2003, 50 DCR 6896). 



Effect of Amendments 

D.C. Law 15-38, in subsec. (b), substituted 
"an Entertainment endorsement to a basic busi- 
ness license under the basic" for "a Class A 
Entertainment endorsement to a master busi- 
ness license under the master". 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(L) of Streamlining Regula- 



Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-38, see notes following 
§ 47-2404. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

255 



§ 47-2825 



TAXATION, LICENSING, FEES, ETC. 



Library References 

Key Numbers 

Public Amusement and Entertainment <3=>51. 
Westlaw Topic No. 315T. 

§ 47-2826. Special events. 

(a) Owners, managers, or promoters of carnivals or fairs, by whatsoever 
name called, conducted for profit or gain, and not held in any building or 
structure licensed under this chapter, shall pay a license fee of $158 per day. 

(b) The Mayor may adjust the license fee set in subsection (a) of this section 
to cover the costs to the District of providing police, fire, and other public 
services that are necessary to protect public health and safety. 

(c) Any license issued pursuant to this section shall be issued as an Entertain- 
ment endorsement to a basic business license under the basic business license 
system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 626, ch. 1352, § 7, par. 26; July 1, 1932, 47 Stat. 554, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(q), 23 DCR 2461; Mar. 16, 1995, D.C. Law 
10-224, § 2(a), 41 DCR 8055; Mar. 21, 1995, D.C. Law 10-234, § 2(a), 42 DCR 28; Apr. 
9, 1997, D.C. Law 11-198, § 105, 44 DCR 1730; enacted, Apr. 9, 1997, D.C. Law 
H_254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(23), 46 DCR 
3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(M), 50 DCR 6913.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2826. 
1973 Ed., § 47-2326. 

Effect of Amendments 

D.C. Law 15-38, in subsec. (c), substituted 
"an Entertainment endorsement to a basic busi- 
ness license under the basic" for "a Class A 
Entertainment endorsement to a master busi- 
ness license under the master". 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 1201(a) of Budget Spending Reduc- 
tion Temporary Amendment Act of 1994 (D.C. 
Law 10-253, March 23, 1995, law notification 
42 DCR 1652). 

For temporary (225 day) amendment of sec- 
tion, see § 103 of Fiscal Year 1997 Budget 
Support Temporary Amendment Act of 1996 
(D.C. Law 11-226, April 9, 1997, law notifica- 
tion 46 DCR 2584). 

Emergency Act Amendments 

For temporary amendment of section, see 
§ 2(a) of the Budget Spending Reduction Emer- 
gency Amendment Act of 1994 (D.C. Act 
10-339, November 22, 1994, 41 DCR 7702) and 
§ 2(a) of the Budget Spending Reduction Con- 
gressional Adjournment Emergency Amend- 
ment Act of 1995 (D.C. Act 11-13, February 28, 
1995, 42 DCR 1162). 



For temporary amendment of section, see 
§ 107 of the Fiscal Year 1997 Budget Support 
Emergency Act of 1996 (D.C. Act 11-302, July 
25, 1996, 43 DCR 4181), and see § 103 of the 
Fiscal Year 1997 Budget Support Emergency 
Amendment Act of 1996 (D.C. Act 1 1-429, Octo- 
ber 29, 1996,43 DCR 6151). 

For temporary amendment of section, see 
§ 103 of the Fiscal Year 1997 Budget Support 
Congressional Adjournment Emergency Amend- 
ment Act of 1997 (D.C. Act 12-2, February 19, 
1997, 44 DCR 1590). 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(M) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 1 1, 2003, 50 DCR 6896). 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

Law 10-234, the "Budget Spending Reduc- 
tion Amendment Act of 1994," was introduced 
in Council and assigned Bill No. 10-763, which 
was referred to the Committee of the Whole. 
The Bill was adopted on first and second read- 
ings on November 1, 1994, and December 6, 
1994, respectively. Signed by the Mayor on 
December 27, 1994, it was assigned Act No. 
10-377 and transmitted to both Houses of Con- 



256 



GENERAL LICENSE LAW § 47-2827 

gress for its review. D.C. Law 10-234 became For legislative history of D.C. Law 12-261, 

effective on March 21, 1995. see Historical and Statutory Notes following 



Law 11-198, the "Fiscal Year 1997 Budget 



47-2801. 



Support Act of' 1996," was introduced in Coun- § j£ 24Q L 4 aW 15 ~ 38 ' SCC n ° tSS followin g 

cil and assigned Bill No. 11-741, which was 

referred to the Committee on the Whole. The Miscellaneous Notes 

Bill was adopted on first and second readings Mayor authorized to issue rules: Section 2(b) 

on June 19, 1996, and July 3, 1996, respectively. of D.C. Law 10-361 provided that the Mayor 

Signed bv the Mayor on July 26, 1996, it was sha11 establish by rule a schedule of license fees 

assigned 'Act No. 11-360 and transmitted to f ? r s P ecial ev ^ nts held on P ub] ^ s P ac * to c ° ver 

both Houses of Congress for its review. D.C. the , co f s to * e Dlstnct Providing police, fire, 

T . . 1r . , re . a -i ^ i ™^ and other public services that are necessary to 

Law 1 1-198 became effective on April 9, 1997. protect pu ^ ic heahh and safety 

Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 

Key Numbers 

Public Amusement and Entertainment < 3=»50. 
Westlaw Topic No. 315T. 

§ 47—2827, Commission merchants in food; bakeries; bottling, candy-man- 
ufacturing, and ice cream manufacturers; groceries; mar- 
kets; delicatessens; restaurants; private clubs; wholesale 
fish dealers; dairies. 

(a) Commission merchants dealing in food or food products shall pay a 
license fee of $645 per annum. 

(b)(1) Owners or managers of bakeries, candy-manufacturing establishments, 

grocery stores, marine products or fish sold at retail, meat shops and market 

stands handling food or food products shall pay a license fee of $222 biennially. 

(2) If any licensee under this section shall conduct upon the same premises 

more than one calling listed in paragraph (1) of this subsection, no additional 

fee shall be required. 

(3)(A) Subject to the provisions of subparagraph (B) of this paragraph, a 
grocery store that is a development of a qualified supermarket as defined in 
§ 47-3801, shall be exempt from the license fee imposed by this subsection 
for the first 10 years beginning after the date of issuance of the final 
certificate of occupancy for the supermarket. 

(B) The license fee exemption granted by subparagraph (A) of this 
paragraph shall apply only: 

(i) During the time that the real property is used as a supermarket; 
(ii) In the case of the development of a qualified supermarket on real 
property not owned by the supermarket, if the owner of the real property 
leases the land or structure to the supermarket at a fair market rent 
reduced by the amount of the real property tax exemption provided by 
§ 47-1002(23); and 

(iii) During the time that the supermarket development is in compli- 
ance with the requirements of subchapter X of Chapter 2 of Title 2. 

257 



§ 47-2827 TAXATION, LICENSING, FEES, ETC. 

(c) Owners or managers of delicatessens, ice cream parlors, soda fountains, 
or soft drink establishments shall pay a license fee of $133 per annum; 
provided, that if any licensee hereunder shall conduct upon the same premises 
more than 1 of the callings herein listed, or listed in subsection (b) of this 
section, no additional fee shall be required. 

(d) Owners or managers of ice cream manufacturing establishments shall 
pay a license fee of $1,050 per annum; provided, that if any licensee hereunder 
shall conduct upon the same premises more than 1 of the callings listed in 
subsections (b) and (c) of this section, no additional fee shall be required. 

(e)(1) Owners or managers of restaurants or private clubs shall pay a license 
fee based upon seating capacity as follows: 

(A) 0-1 seats $ 1 33 per annum; 

(B) 1 1-50 seats $ 166 per annum; 

(C) 51-100 seats $199 per annum; and 

(D) 101 seats and over $232 per annum. 

(2) Within the meaning of this subsection a restaurant shall be any place 
where food or refreshments are served to transient customers to be eaten on 
the premises where sold. 

(3) Licenses' to operate restaurants or cafeterias in the District of Columbia 
public schools shall be issued at no charge to the Board of Education. 

(4) If any licensee hereunder shall conduct upon the same premises more 
than 1 of the callings listed in subsections (b) and (c) of this section, no 
additional fee shall be required. 

(f) Wholesale dealers in fish or other marine products shall pay a license fee 
of $429 per annum. 

(g) Owners or managers of dairies shall pay a license fee of $3,300 per 
annum. 

(h) All dealers in food or food products not listed herein, or elsewhere in this 
chapter shall pay a license fee of $ 1 1 1 per annum. 

(i) Licenses for Candy Manufacturers, Commercial Merchant Food, Ice 
Cream Manufacturers, Marine Product suppliers, and other wholesale food 
establishments shall be issued under the master business license system as a 
Food Establishments: Wholesale endorsement to a basic business license under 
the basic business license system as set forth in subchapter I-A of this chapter. 

(j) Licenses for Bakeries, Delicatessens, Food Product suppliers, Groceries, 
Supermarkets, and other retail food establishments shall be issued under the 
master business license system as a Food Establishments: Retail endorsement 
to a basic business license under the basic business license system as set forth 
in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 626, ch. 1352, § 7, par. 27; July 1, 1932, 47 Stat. 554, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(r), 23 DCR2461; Sept 29, 1988, D.C. Law 
7-173, § 6, 35 DCR 5758; Sept. 26, 1995, D.C. Law 11-52, § 302(e), 42 DCR 3684; 

258 



GENERAL LICENSE LAW 



§ 47-2827 



enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 
12-261, § 2003(pp)(24), 46 DCR 3142; Oct. 4, 2000, D.C. Law 13-166, 3(d), 47 DCR 
5821; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(N), 50 DCR 6913.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2827. 
1973 Ed., § 47-2327. 

Effect of Amendments 

D.C. Law 13-166, rewrote subsec. (b)(3), 
which previously read: 

"(A) Subject to the provisions of subpara- 
graph (B) of this paragraph a grocery store that 
is a supermarket development as that term is 
defined in § 47-3801(3) in an underserved area 
of the District approved pursuant to § 47-3803, 
shall be exempt from the license fee imposed by 
this subsection for the first 5 years beginning 
after the date of issuance of the final certificate 
of occupancy for the supermarket. 

"(B) The license fee exemption granted by 
subparagraph (A) of this paragraph shall apply: 

"(i) Only during the time that the real proper- 
ty is used as a supermarket; 

"(ii) In the case of a supermarket develop- 
ment on real property not owned by the super- 
market, only if the owner of the real property 
leases the land or structure to the supermarket 
at a rent reduced from the fair market rent by 
an amount equal to the amount of the real 
property tax exemption provided by 
§ 47-1002(23); 

"(in) Only during the time that the supermar- 
ket development is in compliance with the re- 
quirements of § 1-1161 et seq.; and 

"(iv) In the case of a supermarket develop- 
ment that is a new supermarket, only if at the 
time construction of the new supermarket com- 
menced no other supermarket, as that term is 
defined in § 47-3801(2), existed within a one 
mile radius of the new supermarket." 

D.C. Law 15-38, in subsec. (i), substituted 
"Food Establishments: Wholesale endorsement 
to a basic business license under the basic" for 
"Class A Food Establishments: Wholesale en- 
dorsement to a master business license under 
the master"; and in subsec. (j), substituted 
"Food Establishments: Retail endorsement to a 
basic business license under the basic" for 
"Class A Food Establishments: Retail endorse- 
ment to a master business license under the 
master". 



Emergency Act Amendments 

For temporary amendment of section, see 
§ 302(e) of the Omnibus Budget Support Emer- 
gency Act of 1995 (D.C. Act 11-44, April 28, 
1995, 42 DCR 2217) and § 302(e) of the Omni- 
bus Budget Support Congressional Review 
Emergency Act of 1995 (D.C. Act 11-124, July 
27, 1995, 42 DCR 4160). 

For temporary amendment of D.C. Act 1 1-44, 
see § 303 of the Omnibus Budget Support Con- 
gressional Review Emergency Act of 1995 (D.C. 
Act 1 1-124, July 27, 1995, 42 DCR 4160). 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(N) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 1 1, 2003, 50 DCR 6896). 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

For legislative history of D.C. Law 7-173, see 
Historical and Statutory Notes following 
§ 47-3801. 

For legislative history of D.C. Law 11-52, see 
Historical and Statutory Notes following 
§ 47-2809. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

Law 13-166, the "Supermarket Tax Exemp- 
tion Act of 2000," was introduced in Council 
and assigned Bill No. 13-88, which was re- 
ferred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on May 3, 2000, and June 6, 2000, 
respectively. Signed by the Mayor on June 26, 
2000, it was assigned Act No. 13-365 and trans- 
mitted to both Houses of Congress for its re- 
view. D.C. Law 13-166 became effective on 
October 4, 2000. 

For Law 15-38, see notes following 
§ 47-2404. 

Delegation of Authority 

Delegation of authority pursuant to an Act 
Making Appropriations to provide for the ex- 
penses of the government of the District of 
Columbia for the fiscal year ending June thirti- 
eth, nineteen hundred and three, and for other 
purposes, see Mayor's Order 98-139, August 20, 
1998(45 DCR 6591). 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

259 



§ 47-2827 TAXATION, LICENSING, FEES, ETC. 

Supermarket tax incentives, "supermarket" defined, see § 47-3801. 

Library References 
Key Numbers Encyclopedias 

Food ®=»3. C.J.S. Food §§ 17 to 20, 32 to 39, 42. 

Westlaw Topic No. 178. 

Motes of Decisions 

Civil rights 1 and by exercise for 75 years of licensing author- 

ity over restaurants without regard to equal 

service requirements. Laws D.C. 1871-1873. p. 

1. Civil rights 65, §§ 1-3, p. 1 16, §§ 1-4; Act June 11, 1878, 20 

The 1873 District of Columbia anti-discrimi- Stat. 102; D.C.Code 1951, §§ 47-2301, 

nation regulatory law prescribing in terms of 47-2327, 47-2345. District of Columbia v. 

civil rights the duties of restauranteurs to mem- John R. Thompson Co., U.S.Dist.Col.1953, 73 

bers of public has not been modified, altered or S.Ct. 1007, 346 U.S. 100, 97 L.Ed. 1480. Civil 

repealed by non-use and administrative practice Rights <3=* 1003 

§ 47-2828. Classification of buildings containing living quarters for licens- 
es; fees; buildings exempt from license requirement. 

(a) The Council of the District of Columbia is authorized and empowered to 
classify, according to use, method of operation, and size, buildings containing 
living or lodging quarters of every description, to require licenses for the 
business operated in each such building as in its judgment requires inspection, 
supervision or regulation by any municipal agency or agencies, and the Mayor 
of the District of Columbia is authorized and empowered to fix a schedule of 
license fees therefor in such amount as, in his judgment, will be commensurate 
with the cost to the District of Columbia of such inspection, supervision or 
regulation: owners of residential buildings in which one or more dwelling units 
or rooming units are offered for rent or lease shall obtain from the Mayor a 
license to operate such business. 

(b) Licenses for hotels, inns and motels, boarding houses and rooming 
houses, bed and breakfasts, and other transient Housing businesses shall be 
issued under the basic business license system as a Housing: Transient en- 
dorsement on a basic business license. 

(c) Licenses for apartment houses, all community based residential facilities, 
and other residential Housing businesses shall be issued under the basic 
business license system as a Housing: Residential endorsement on a basic 
business license. 

(d) Licenses for businesses engaged in home improvement services issued 
under this section shall be issued as a General Services and Repair endorse- 
ment to a basic business license under the basic business license system as set 
forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 626, ch. 1352, § 7, par. 28; July 1, 1932, 47 Stat. 555, ch. 366; 
July 22, 1947, 61 Stat. 402, ch. 296, § 3; July 25, 1995, D.C. Law 11-30, § 10, 42 DCR 
1547; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. 
Law 12-261, § 2003(pp)(25), 46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 2(b), 50 
DCR 6913.) 

260 



GENERAL LICENSE LAW 



§ 47-2828 

Note 1 



Prior Codifications 

1981 Ed., § 47-2828. 
1973 Ed., § 47-2328. 



Historical and Statutory Notes 

and Repair endorsement to a master business 
license under the master business license sys- 
tem". 



Effect of Amendments 

D.C. Law 15-38, in subsec. (b), substituted 
"bed and breakfasts, and other transient Hous- 
ing businesses shall be issued under the basic 
business license system as a Housing: Transient 
endorsement on a basic business license" for 
"and other transient Class A Housing businesses 
shall be issued under the master business li- 
cense system as a Class A Housing: Transient 
endorsement on a master license"; in subsec. 
(c), substituted "all community based residen- 
tial facilities, and other residential Housing 
businesses shall be issued under the basic busi- 
ness license system as a Housing: Residential 
endorsement on a basic business license" for 
"cooperative associations, and other residential 
Class A Housing businesses shall be issued un- 
der the master business license system as a 
Class A Housing: Residential endorsement on a 
master license"; and, in subsec. (d), substituted 
"General Services and Repair endorsement to a 
basic business license under the basic business 
license system" for "Class B General Services 



Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 2(b) of Streamlining Regulation 
Emergency Act of 2003 (D.C. Act 15-145, Au- 
gust 11, 2003, 50DCR6896). 

Legislative History of Laws 

Law 11-30, the "Technical Amendments Act 
of 1995," was introduced in Council and as- 
signed Bill No. 1 1-58, which was referred to the 
Committee of the Whole. The Bill was adopted 
on first and second readings on February 7, 
1995, and March 7, 1995, respectively. Signed 
by the Mayor on March 22, 1995, it was as- 
signed Act No. 11-32 and transmitted to both 
Houses of Congress for its review. D.C. Law 
1 1-30 became effective on July 25, 1995. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-38, see notes following 
§ 47-2404. 



Cross References 

Human rights, "housing business" defined, see § 2-1401.02. 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 



Key Numbers 

District of Columbia <S=*18. 

Health <3=>390. 

Innkeepers <§=»4. 

Licenses @=»1 1(1). 

Westlaw Topic Nos. 132, 198H, 213, 238. 



Encyclopedias 

C.J.S. Architects §§ 1 to 3, 7. 

C.J.S. District of Columbia §§ 13 to 18. 

C.J.S. Health and Environment §§ 35, 51 

64, 66. 
C.J.S. Inns, Hotels, and Eating Places §§14 

to 16. 



to 



Notes of Decisions 



10 



Administrative review 

Building permits 6 

Failure to register or license property, landlord 
and tenant 3 

Housing code 1 

Inspections 9 

Judicial review 1 1 

Landlord and tenant 2-4 
In general 2 

Failure to register or license property 3 
Remedies of landlords and tenants 4 

License renewal 8 

License requirement 7 

Remedies of landlords and tenants, landlord 
and tenant 4 



Validity of regulations 5 



1 . Housing code 

Housing code was incorporated by reference 
into licensing provisions chapter of housing reg- 
ulations, and thus the right of entry and inspec- 
tion provisions under licensing chapter author- 
ized inspections of individual dwelling units for 
compliance with provisions of housing code. 
D.C.C.E § 47-2328. Holmes v. District of Co- 
lumbia Bd. of Appeals and Review, 1980, 421 
A.2d 27, certiorari denied 101 S.Ct. 1369, 450 
U.S. 921, 67 L.Ed.2d 348. Licenses <B=» 22 

Housing code, as applied in case in which 
application for renewal of license to operate 



261 



§ 47-2828 

Note 1 

apartment house was denied by the business 
licenses and permits division of the Department 
of Economic Development, was not void for 
vagueness where petitioner did not dispute the 
building inspector's findings as to the existence 
of housing code violations or contend that they 
were the result of his failure to understand 
regulations. D.C.C.E. §§ 1-226, 1-228, 
47-2328, 47-2345. Holmes v. District of Co- 
lumbia Bd. of Appeals and Review, 1976, 351 
A.2d 518. District Of Columbia <£=> 19 

The housing code does not, on its face, consti- 
tute an unconstitutional exercise of police pow- 
er. D.C.C.E. §§ 47-2328, 47-2345. Holmes v. 
District of Columbia Bd. of Appeals and Review, 
1976, 351 A.2d 518. District Of Columbia <3=> 
19 

The Department of Economic Development 
may, following appropriate procedures, with- 
hold a license to operate an apartment house on 
the basis of the existence of substantial housing 
code violations affecting the public health and 
safety. D.C.C.E. §§ 47-2328, 47-2345. Holmes 
v. District of Columbia Bd. of Appeals and Re- 
view, 1976, 351 A.2d 518. Licenses <^> 20 

2. Landlord and tenant — In general 

Determination that chapter of housing regula- 
tions which does not apply to "a rooming house 
offering accommodations for more than four 
roomers" was applicable to landlord was with- 
out evidentiary support, in light of evidence 
indicating that landlord was trying to rid him- 
self of roomers, that landlord had only one 
roomer who had three guests, and that even if 
"guests" of roomer were roomers, landlord did 
not have more than four roomers. D.C.Code 
1981, § 47-2828. Novak v. District of Colum- 
bia, 1985, 486 A.2d 709. District Of Columbia 
<$=> 19 

To be entitled to remain in possession and yet 
be relieved of full liability for rent, the tenant 
must prove that the landlord has transgressed a 
regulation which substantially and directly af- 
fects the habitability of the premises. D.C.C.E. 
§§ 5-422, 47-2301, 47-2328. Curry v. Dunbar 
House, Inc., 1976, 362 A.2d 686. Landlord And 
Tenants 187(1) 

Rent may not be avoided by a tenant solely 
because the landlord has failed to obtain certain 
licenses required by law. D.C.C.E. §§ 5-422, 
47-2301, 47-2328. Curry v. Dunbar House, 
Inc., 1976, 362 A.2d 686. Landlord And Tenant 
<&=» 199.5 

3. Failure to register or license property, 

landlord and tenant 

Landowner's failure to register his building, 
which was prerequisite to implementing rent 
increases, was not excused, despite landlord's 
contention that his failure to comply with regis- 
tration requirement arose out of governmental 



TAXATION, LICENSING, FEES, ETC. 

negligence which prevented him from securing 
certificate of occupancy, which was needed to 
register. D.C.Code 1981, §§ 45-15 16(d)(l, 2), 
45-1 5 19(a)(1)(B) (Repealed). Temple v. District 
of Columbia Rental Housing Comn, 1987, 536 
A.2d 1024. Landlord And Tenant <$=> 200.52 

Landlord did not "constructively register" his 
building, which was prerequisite to implement- 
ing rent increases, by virtue of temporary regis- 
tration number he was granted until he attained 
necessary final certificate of occupancy and 
housing business license. D.C.Code 1981, 
§§ 45-1516(d)(l, 2), 45-1519(a)(l)(B) (Re- 
pealed). Temple v. District of Columbia Rental 
Housing Com'n, 1987, 536 A.2d 1024. Land- 
lord And Tenant <£=> 200.52 

Whether "base rent" for unit in building 
which was not timely registered, which was 
prerequisite to implementing rent increases, 
was rent charged in year later than year speci- 
fied in Rental Housing Act, because landlord's 
occupancy of one of five units entitled him to a 
period of exemption under the small landlord 
exemption, was issue to be resolved in first 
instance by Rental Housing Commission. 
D.C.Code 1981, §§ 45-1503(2), 45-1516(a)(3), 
45-1 5 19(a)(1)(B) (Repealed). Temple v. District 
of Columbia Rental Housing Com'n, 1987, 536 
A.2d 1024. Landlord And Tenant <£=> 200.69 

Rental Housing Commission's award of tre- 
bled rent overcharges, due to landlord's failure 
to timely register his housing accommodation, 
was justified, despite landlord's contention that 
nonregistration constituted "technical" viola- 
tion, that tenants had full use of property, that 
he attempted to comply with registration re- 
quirements, and that government error caused 
his nonregistration. D.C.Code 1981, 

§ 45-1591(a) (Repealed). Temple v. District of 
Columbia Rental Housing Com'n, 1987, 536 
A.2d 1024. Landlord And Tenant <&=> 200.73 

A landlord's violation of law in failing to 
procure required licenses is not to be treated 
any differently than a violation of law in failing 
to meet the minimum standards of habitability; 
in neither case does a violation arising after the 
lease term has commenced void the contract, 
and in neither case does the failure to comply 
with statutory requirements deprive the land- 
lord of his right to sue for possession for non- 
payment of rent. D.C.C.E. §§ 5-422, 47-2301, 
47-2328. Curry v. Dunbar House, Inc., 1976, 
362 A.2d 686. Landlord And Tenant <^> 284(1) 

4. Remedies of landlords and tenants 

Since landlord did not deliberately avoid li- 
censure procedures in an effort to avoid inspec- 
tions and possible notification of violations, and 
since, instead, the landlord undertook repair 
work after receiving notice of existing illegal 
conditions, under those circumstances, equita- 
ble principles required that the tenants be re- 



262 



GENERAL LICENSE LAW 

lieved of their legal obligations to pay rent only 
to the extent that they actually were harmed. 
D.C.C.E. §§ 5-422, 47-2301, 47-2328. Curry v. 
Dunbar House, Inc., 1976, 362 A.2d 686. 
Landlord And Tenant <^> 199.5 

A landlord who operates premises in violation 
of the housing regulations is not thereby en- 
joined from maintaining an action to recover 
possession for nonpayment of rent; rather, the 
landlord's breach of the warranty of habitabili- 
ty, as measured by substantial violations of the 
housing code, can be interposed by a tenant as a 
defense, in whole or in part, to the landlord's 
claim that possession should be surrendered 
because rent is owed; moreover, if any viola- 
tions of the regulations arise after the com- 
mencement of the lease, they do not serve to 
void the lease and render it unenforceable. 
D.C.C.E. §§ 5-422, 47-2301, 47-2328. Curry v. 
Dunbar House, Inc., 1976, 362 A.2d 686. 
Landlord And Tenant <^ 284(1) 

Values underlying the regulatory and licens- 
ing provisions for rental housing are protected 
adequately when a tenant is afforded the oppor- 
tunity to prove housing code violations as evi- 
dence of a breach of the landlord's warranty of 
habitability, thereby defeating or forestalling 
possessory relief. D.C.C.E. §§ 5-422, 47-2301, 
47-2328. Curry v. Dunbar House, Inc., 1976, 
362 A.2d 686. Landlord And Tenant <^> 284(1) 

5. Validity of regulations 

Requirement of District of Columbia licensing 
regulations that a building must have at least 30 
bedrooms in order to be licensed as a hotel was 
not arbitrary. D.C.Code 1940, §§ 25-103(j), 
47-2328. Courembis v. District of Columbia, 
C.A.D.C.1951, 193 F.2d 18, 89 U.S.App.D.C. 
372. Innkeepers <§=» 4 

Requirement in District of Columbia licensing 
regulations that a building must have at least 30 
bedrooms in order to be licensed as a hotel was 
within licensing authority of Commissioners of 
the District of Columbia. D.C.Code 1940, 
§§ 25-103(j), 47-2328. Courembis v. District of 
Columbia, C.A.D.C.1951, 193 F.2d 18, 89 
U.S.App.D.C. 372. Innkeepers <&* 4 

Where statute, which expressly repealed for- 
mer licensing statutes, authorized District of 
Columbia Commissioners to classify, according 
to use, method of operation, and size, buildings 
containing living or lodging quarters, to require 
license for business of operating such buildings, 
and to fix schedule of license fee in such 
amount as would be commensurate with cost of 
inspection, supervision, or regulation, and com- 
missioners issued order imposing on owners or 
managers of hotels, apartment houses, and 
lodging houses, same license fees as were im- 
posed under repealed statute, schedule of fees 
was invalid. D.C.Code 1951, §§ 47-2328 to 
47-2330. District of Columbia v. Greenway, 



§ 47-2828 

Note 8 

Inc. (Cr.App. 1954) 103 A.2d 872. Innkeepers 
<&=> 4 

A regulation of the commissioners of the Dis- 
trict of Columbia defining a rooming house for 
licensing purposes as a building occupied for a 
consideration by more than four persons who 
are not members of owner's immediate family 
was valid, notwithstanding statute relating to 
fire escapes and safety provisions defined a 
rooming house as a building in which rooms 
are rented and sleeping quarters are provided to 
accommodate 10 or more persons. D.C.Code 
1940, §§ 1-226, 5-3 12(b), ll-772(a), 45-1601 et 
seq., 45-1607(b), 47-2301 et seq., 47-2344, 
47-2345. Savage v. District of Columbia (Cr. 
App. 1947) 54 A.2d 562. Innkeepers &=> 4 

6. Building permits 

Where plaintiff's application for building per- 
mit showed that he wished to operate a hotel 
but two weeks before plaintiff got his permit 
Commissioners of District of Columbia had giv- 
en public notice of a hearing with regard to 
proposed new licensing regulations, and a 
month after he got permit and several months 
before he completed his alterations, new licens- 
ing regulations were adopted providing that a 
building must have at least 30 bedrooms to be 
licensed as a hotel, and it did not appear that 
plaintiff was prevented from continuing to use 
his 18 bedroom property as before, there was 
no basis for estoppel against refusal to grant 
license to operate a hotel. D.C.Code 1940, 
§§ 25-103(j), 47-2328. Courembis v. District of 
Columbia, C.A.D.C.1951, 193 F.2d 18, 89 
U.S.App.D.C. 372. Estoppels 62.1 

7. License requirement 

Home that contained only a single, common- 
area kitchen, could not be categorized as a 
multiple dwelling residence within the meaning 
of regulations pursuant to which owner's who 
lease multi-unit dwellings must obtain license. 
Walsh v. District of Columbia Bd. of Appeals 
and Review, 2003, 826 A.2d 375. Zoning And 
Planning 3=^ 256; Zoning And Planning <&* 391 

8. License renewal 

Where housing code violations had a substan- 
tially detrimental effect on the health and safety 
of the tenants of petitioner's apartment build- 
ing, denial of petitioner's license renewal appli- 
cation was justified, particularly in light of the 
cumulative effect of the numerous violations. 
D.C.C.E. §§ 47-2328, 47-2345. Holmes v. Dis- 
trict of Columbia Bd. of Appeals and Review, 
1976, 351 A.2d 518. Licenses &* 20 

Where petitioner, whose application for re- 
newal of his license to operate an apartment 
house was denied by the business licenses and 
permits division of the Department of Economic 
Development, had been conducting a going 
business under license, property rights had at- 



263 



§ 47-2828 

Note 8 

tached and the Fifth Amendment to the Consti- 
tution entitled him to a due process hearing in 
regard to nonrenewal of his license, even 
though the licensing regulation itself does not 
make a hearing a prerequisite to nonrenewal. 
D.C.C.E. §§ 47-2328, 47-2345. Holmes v. Dis- 
trict of Columbia Bd. of Appeals and Review, 
1976, 351 A.2d 518, Constitutional Law ©^ 
287.2(1) 

The hearing required for consideration of ap- 
plication for renewal of license to operate apart- 
ment house need not always precede the taking 
of administrative action denying the renewal; it 
is sufficient if somewhere in the administrative- 
judicial process, due process is afforded an ap- 
plicant. U.S.C.A.Const. Amend. 5; D.C.C.E. 
§§ 47-2328 ; 47-2345. Holmes v. District of 
Columbia Bd. of Appeals and Review, 1976, 351 
A.2d 518. Constitutional Law <3=* 287.2(1) 

9. Inspections 

In applying for housing business licenses, 
owner of apartment buildings effectively con- 
sented to an inspection of his entire premises 
for compliance with all applicable provisions of 
housing regulations, including both licensing 
regulations and housing code. D.C.C.E. 
§§ 47-2302, 47-2328. Holmes v. District of 
Columbia Bd. of Appeals and Review, 1980, 421 
A. 2d 27, certiorari denied 101 S.Ct. 1369, 450 
U.S. 921, 67 L.Ed.2d 348. Licenses <^ 22 

Owner of multiple dwelling structure by ap- 
plying for license to operate building as apart- 
ment house consented to inspection of premises 
and entry into building without warrant did not 
violate Fourth Amendment right. 

U.S.C.A.Const. Amend. 4; D.C.C.E. §§ 1-1510, 
47-2302, 47-2328. John D. Neumann Proper- 
ties, Inc. v. District of Columbia, Bd. of Appeals 
and Review (App. 1970) 268 A.2d 605. 
Searches And Seizures <3^ 185 

10. Administrative review 

Whether property owner's home was a single 
dwelling unit such that property owner was 
required to obtain a housing business license to 



TAXATION, LICENSING, FEES, ETC. 

rent rooms to college students was to be re- 
solved by Board of Appeals and Review (BAR) 
on remand from Court of Appeals, rather than 
by Court of Appeals itself, where Court of Ap- 
peals found BAR's basis for requiring license 
was incorrect, and BAR did not initially consid- 
er argument that home was a single dwelling 
unit. Walsh v. District of Columbia Bd. of 
Appeals and Review, 2003, 826 A.2d 375. Zon- 
ing And Planning ©^ 728 

The mere filing of an appeal before the Board 
of Appeals and Review pursuant to the denial of 
petitioner's application for renewal of his li- 
cense to operate an apartment house by the 
business licenses and permits division of the 
Department of Economic Development did not 
stay the effect of the denial of the renewal 
application. D.C.C.E. §§ 47-2328, 47-2345; 
Reorganization Order No. 112, Pt. 1, subd. C, 
par. 2 d, D.C.C.E. Tit. 1 Appendix II. Holmes v. 
District of Columbia Bd. of Appeals and Review, 
1976, 351 A.2d 518. Licenses ©^ 22 

The Board of Appeals and Review has the 
power to order a stay pending final judgment 
and should stay an order denying an application 
for renewal of a license to operate an apartment 
house if requested to do so by a petitioner so 
that a due process hearing may take place. 
D.C.C.E. §§ 47-2328, 47-2345; Reorganization 
Order No. 112, Pt. 1, subd. C, par. 2 d, D.C.C.E. 
Tit. 1 Appendix II. Holmes v. District of Co- 
lumbia Bd. of Appeals and Review, 1976, 351 
A.2d 5.18. Licenses ©^ 22 

1 1 . Judicial review 

Issues not urged at administrative level could 
not form basis for overturning on review deci- 
sion denying license to operate multiple dwell- 
ing structure as apartment house. D.C.C.E. 
§§ 1-1510, 47-2302, 47-2328. John D. Neu- 
mann Properties, Inc. v. District of Columbia, 
Bd. of Appeals and Review (App. 1970) 268 
A. 2d 605. Administrative Law And Procedure 
©^ 669.1; Health ®=9 380 



§ 47—2829. Vehicles for hire; identification tags on vehicles; vehicles for 
school children; ambulances, private vehicles for funeral 
purposes; issuance of licenses; payment of fees. 

(a) Every passenger vehicle for hire licensed under this section shall be 
considered a public vehicle. 

(b) Any person, partnership, association, trust, or corporation operating or 
proposing to operate any vehicle or vehicles not confined to rails or tracks for 
the transportation of passengers for hire over all or any portion of any defined 
route or routes in the District of Columbia, shall, on or before the first day of 
October in each year, or before commencing such operation, submit to the 
Mayor, in triplicate, an application for license, stating therein the name of such 

264 



GENERAL LICENSE LAW § 47-2829 

person, partnership, association, trust, or corporation, the number and kind of 
each type of vehicle to be used in such operation, the schedule or schedules and 
the total number of vehicle miles to be operated with such vehicles within the 
District of Columbia during the 12-month period beginning with the first day of 
November in the same year; provided, that the provisions of this subsection 
shall not apply to companies operating both street railroad and bus services in 
the District of Columbia which pay taxes to the District of Columbia on their 
gross receipts; provided, that the provisions of this subsection shall not apply 
to the Washington Metropolitan Area Transit Authority. The Mayor shall 
thereupon verify and approve, or return to the applicant for correction and 
resubmission, each such statement. Upon receipt of the approved copy, and 
prior to the first day of November in the same year, or before commencing such 
operation, each such applicant shall pay to the Collector of Taxes, in lieu of any 
other personal or license tax, in connection with such operation, the sum of 
$.01 for each vehicle mile proposed to be operated in the District of Columbia 
in accordance with the application as approved. Upon presentation of the 
receipt for such payment, the Mayor of the District of Columbia or his 
designated agent shall issue a license authorizing the applicant to cany on the 
operations embodied in the approved application. No increase of operations 
shall be commenced or continued unless and until an application similar to the 
original and covering such increase in operation shall have been approved and 
forwarded in the same manner and the corresponding additional payment 
made and license issued. No license shall be issued under the terms of this 
subsection without the approval of the Mayor. 

(c) There is hereby imposed for the privilege of operating vehicles for hire 
having a seating capacity of more than 12 passengers in addition to the driver 
or operator, other than those licensed under subsection (b) of this section in the 
District of Columbia, a license tax of $150 per annum or $10 per day at the 
option of the operator. The license issued pursuant to this subsection shall be 
transferable between vehicles operated under the same ownership, manage- 
ment, operation, or control. No such vehicle shall be operated unless there 
shall be conspicuously displayed thereon a license issued under the terms of 
this subsection. Annual licenses required by this subsection shall be issued by 
the Department of Public Works. 

(d) Owners of taxicabs shall pay an annual license tax of $25 or an amount 
set by the District of Columbia Taxicab Commission, but in no event to exceed 
$100, for each taxicab which is to be operated in the District. The District of 
Columbia Taxicab Commission is authorized to make all reasonable and usual 
regulations for the control of taxicabs, and the Mayor shall make and enforce 
all reasonable and usual regulations he or she may consider necessary for 
vehicles licensed under the preceding subsections and § 47-2831. Annual 
licenses required by this subsection shall be issued by the Department of Public 
Works. 

(e)(1) No person shall engage in driving or operating any vehicle licensed 
under the terms of subsection (c) of this section without having procured from 
the Mayor of the District of Columbia a license which shall not be issued except 

265 



§ 47-2829 TAXATION, LICENSING, FEES, ETC. 

upon evidence satisfactory to the Mayor of the District of Columbia that the 
applicant is a person of good moral character and is qualified to operate the 
vehicle, and upon payment of an annual license fee of $35 or an amount set by 
the Mayor, but in no event to exceed $100. The license shall be displayed 
within the vehicle at all times while the licensee is engaged in driving any 
vehicle licensed under the terms of subsection (c) of this section. Application 
for the license shall be made in the form as shall be prescribed by the Mayor of 
the District of Columbia. No license issued under the provisions of this 
subsection shall be assigned or transferred. All operators of taxicabs shall first 
procure from the District of Columbia Taxicab Commission a license to operate 
a taxicab, which license shall be personal and nontransferable, upon payment 
of an annual license fee of $35 or in an amount set by the District of Columbia 
Taxicab Commission, but in no event to exceed $100. The Commission may 
issue a license of less than 1 year to operate a taxicab. 

(2) Upon March 15, 1985, the following additional licensing requirements 
shall apply to all persons who apply for a license to operate any vehicle 
licensed under the terms of subsection (d) of this section: 

(A) Completion of the hacker's license training course consisting of not 
less than 24 hours administered exclusively by the University of the District 
of Columbia ("University") for a fee of not less than $100 for each person. 
Upon completion of the course the University shall issue a certificate of 
completion which shall include the date of completion and shall be present- 
ed to the Office of Taxicabs with the application for a license. Prior to 
issuing the certificate the University shall require each person to pass a test 
consisting of the subject matters taught in the course and an evaluation of 
the person's English communication skills. The chairperson of the District 
of Columbia Taxicab Commission, with the approval by majority vote of the 
full Commission, shall designate appropriate representatives of the Office 
of Taxicabs, the District of Columbia Taxicab Commission, and representa- 
tives of the taxicab industry to advise the University on problems and issues 
facing the taxicab industry and to assist in developing and implementing 
the course, and the Mayor shall designate appropriate representatives of 
the Metropolitan Police Department to participate on the advisory board. 
At a minimum, this course shall be designed to develop the applicant's 
knowledge of the following: 

(i) The geography of the District of Columbia, with particular empha- 
sis on major streets and avenues throughout the District of Columbia, 
significant government buildings and tourist sites, and the boundaries of 
the zone map; 

(ii) District of Columbia laws and regulations governing the taxicab 
industry and the penalties for violating these laws and regulations; 
(iii) District of Columbia traffic laws and regulations, including, but 
not limited to, the rights and duties of motorists, pedestrians, and 
bicyclists and the penalties for violating these laws and regulations; 
(iv) Public relations skills including appropriate social customs and 
courtesies which should be extended to the public; and 

266 



GENERAL LICENSE LAW § 47-2829 

(v) Small business practices including methods of accounting and 
manifest maintenance, fare computations for intra-District of Columbia 
trips and interstate trips, and general management principles. 

(B) Completion of an examination which shall consist of a minimum of 
60 questions, the passing grade of which shall be 70% answered correctly, 
which shall test: 

(i) The applicant's fitness for licensure based upon knowledge of the 
location of addresses, significant government buildings, and tourist sites, 
and an understanding of the Capital City Plan; 

(ii) The applicant's fitness for licensure based upon the areas covered 
in the hacker's license training course, exclusive of geography; 

(iii) The applicant's knowledge of the District, through a minimum of 5 
written questions, which shall require the applicant to state the route to 
arrive at a destination from a particular location; and 

(iv) Selected areas, through a minimum of 5 oral questions, covered in 
the hacker's license training course, exclusive of geography, and the 
applicant's ability to communicate in English. 

(C) Each applicant may repeat the examination 3 times, if necessary. 
However upon the third failure, the applicant must repeat the hacker's 
license training course and present a new certificate of completion before 
repeating the examination. The Office of Taxicabs under the direction of 
District of Columbia Taxicab Commission shall construct a pool of no less 
than 300 questions from which the 60 questions shall be drawn for each 
examination which is administered. This pool shall be kept from public 
dissemination and shall be substantially revised at a minimum of every 2 
years to protect the integrity of the examination. 

(e-1) The District of Columbia Taxicab Commission, through its Panel on 
Adjudication, shall develop a comprehensive point system to evaluate the 
record of a person licensed under the terms of subsection (e) of this section, 
and owners of taxicabs licensed under the terms of this paragraph. The point 
system or revisions of it shall be approved by resolution of the council. Each 
violation of every rule or regulation pertaining to the ownership and operation 
of taxicabs, including violations of general traffic laws and regulations while 
operating a taxicab, shall be given a point value effective for 3 years. The 
record maintained by the Office of Taxicabs for each licensee shall be assigned 
the point value for the violation upon the final determination of liability by the 
District of Columbia Taxicab Commission's Panel on Adjudication, the Bureau 
of Traffic Adjudication, or any other governmental body charged with making a 
final determination of liability. The comprehensive point system shall include 
the maximum point total to determine when the Office of Taxicabs shall 
propose to suspend or revoke the license. If the license of a person licensed 
pursuant to subsection (e) of this section is revoked pursuant to this subsection 
or other law or regulation, the person must complete the requirements con- 
tained in subsection (e)(2)(A) and (B) of this section before the person may 
receive a new license. If the license of a person licensed pursuant to subsec- 
tion (e) of this section is suspended pursuant to this subsection or other law or 

267 



§ 47-2829 TAXATION, LICENSING, FEES, ETC. 

regulation, the licensee must complete the requirements contained in subsec- 
tion (e)(2)(A) of this section and present to the Mayor of the District of 
Columbia the certificate of completion for the hacker's training course before 
the period of suspension is terminated. 

(e-2) After March 25, 1987, the Office of Taxicabs under the direction of the 
District of Columbia Taxicab Commission, and prior to March 25, 1987, the 
Department of Public Works shall make the following information available for 
public inspection: The name of each person licensed under the terms of 
subsections (c) and (d) of this section; the licensee's annual license number; 
the name of the association, corporation, or organization that maintains the 
lease or membership agreement with the licensee; any monetary fine, suspen- 
sion, or revocation action taken against the licensee; and any points assessed 
against the licensee in accordance with subsection (e-1) of this section; where 
applicable, a certificate of completion by the licensee of the training course 
established pursuant to subsection (e-1) of this section; a record of any 
criminal conviction of the licensee within the last 3 years; and, any points 
assessed against the licensee's District of Columbia operators permit. The 
records shall be cross-referenced to the association, corporation, or organiza- 
tion. 

(e-3) The District of Columbia Taxicab Commission's Panel on Rates and 
Rules may issue rules to implement the provisions of subsections (e) through 
(e-2) of this section pursuant to subchapter I of Chapter 5 of Title 2. 

(e-4) After March 25, 1987, the Office of Taxicabs under the direction of the 
District of Columbia Taxicab Commission, and prior to March 25, 1987, the 
Department of Public Works shall, by registered mail and within 5 business 
days of a final decision of suspension, revocation, or non-renewal of a taxicab 
operator license, notify the association, corporation, organization, or person 
that maintains a taxicab lease or taxicab association or company membership 
agreement with the operator that the operator's privilege to operate a taxicab in 
the District of Columbia has been suspended, revoked, or not renewed. The 
association, corporation, organization, or person that maintains a lease with 
the operator shall upon receipt of the notice terminate any lease agreement, 
written or otherwise, with the operator, and shall take reasonable steps to 
assure the return to the owner of any vehicle leased to the operator. The 
District of Columbia Taxicab Commission shall promulgate regulations to carry 
out the purposes of this subsection, which shall come before the Council of the 
District of Columbia ("Council") for a 45-day period of review, excluding 
Saturdays, Sundays, holidays, and days of Council recess. If the Council does 
not approve or disapprove the proposed regulations, in whole or in part, by 
resolution within this 45-day review period, the proposed regulations shall be 
deemed approved. 

(f) All vehicles licensed under this section shall bear such identification tags 
as the Council of the District of Columbia may from time to time direct; and 
nothing herein contained shall exempt such vehicles from compliance with the 
traffic and motor vehicle regulations of the District of Columbia. 

268 



GENERAL LICENSE LAW § 47-2829 

(g) Nothing in this subsection shall be construed to require the procuring of a 
license, or the payment of a tax, with respect to a vehicle owned or operated by 
a state or local government or a subdivision or instrumentality thereof which is 
being used to transport school children, their teachers, or escorts to the District 
of Columbia from the state in which their school is located. 

(h) Except as otherwise provided in subsections (c) and (d) of this section, 
owners of motor vehicles for hire used for any purpose, including, but not 
limited to, owners of ambulances for hire, and owners of passenger vehicles 
which, when used for hire, are used exclusively for funeral purposes, and, 
owners of passenger vehicles used exclusively for contract livery services for 
which the rate is fixed solely by the hour, and owners of passenger vehicles for 
hire used for sightseeing purposes shall pay a license tax of $25 or an amount 
set by the Mayor, but not to exceed $100, for each vehicle having a seating 
capacity of 12 or less passengers exclusive of the driver used in the conduct of 
their business. License endorsements requested by this subsection, excluding 
that of ambulances, shall be issued by the Department of Public Works. 
Licenses requested by this subchapter for ambulances shall be issued by the 
Department of Health as an Inspected Sales and Services endorsement to a 
basic business license under the basic business license system as set forth in 
subchapter I-A of this chapter. 

(i) No person shall engage in driving or operating any vehicle licensed under 
the terms of subsection (h) of this section without having procured from the 
Mayor of the District of Columbia or his designated agent a license which shall 
only be issued upon evidence satisfactory to the Mayor of the District of 
Columbia, that the applicant is a person of good moral character and is 
qualified to operate such vehicle, and upon payment of an annual license fee of 
$5 or an amount set by the Mayor, but in no event to exceed $100. Such 
license shall be carried upon the person of the licensee or in the vehicle while 
engaged in driving such vehicle when such vehicle is being used for hire. 
Application for such license shall be made in such form as shall be prescribed 
by the Mayor of the District of Columbia. Each annual license issued under the 
provisions of this paragraph shall be numbered, and there shall be kept in the 
Office of Taxicabs a record containing the name of each person so licensed, his 
annual license number and all matters affecting his qualifications to be licensed 
hereunder. No license issued under the provisions of this subsection shall be 
assigned or transferred. 

(July 1, 1902, 32 Stat. 626, ch. 1352, § 7, par. 31; July 1, 1932, 47 Stat. 555, ch. 366; 
Apr. 5, 1939, 53 Stat. 570, ch. 41; July 17, 1939, 53 Stat. 1046, ch. 313, § 3; Jan. 15, 
1942, 56 Stat. 3, ch. 2; June 20, 1942, 56 Stat. 375, ch. 428; July 30, 1951, 65 Stat. 126, 
ch. 247, §§ 1, 2; May 18, 1954, 68 Stat. 119, ch. 218, title XIV, § 1402; July 19, 1954, 
68 Stat. 493, ch. 544, § 1; Aug. 30, 1964, 78 Stat. 634, Pub. L. 88-503, § 21; Mar. 5, 
1981, D.C. Law 3-139, § 2, 27 DCR 4555; Mar. 15, 1985, D.C. Law 5-178, § 2(a), (b), 
32 DCR 757; Mar. 25, 1986, D.C. Law 6-97, § 21(a), 33 DCR 703; Feb. 24, 1987, D.C. 
Law 6-165, § 2, 33 DCR 6705; Feb. 24, 1987, D.C. Law 6-192, §§ 7, 27, 33 DCR 7836; 
Aug. 17, 1994, D.C. Law 10-149, § 2, 41 DCR 4485; Sept. 22, 1994, D.C. Law 10-171, 
§ 3, 41 DCR 5149; Apr. 9, 1997, D.C. Law 11-198, § 503, 43 DCR 4569; enacted, Apr. 

269 



§ 47-2829 



TAXATION, LICENSING, FEES, ETC. 



9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, 
§ 2003(pp)(26), 46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(0), 50 DCR 
6913.) 



Prior Codifications 

1981 Ed., § 47-2829. 
1973 Ed., § 47-2331. 

Effect of Amendments 

D.C. Law 15-38, in subsec. (h), substituted 
"an Inspected Sales and Services endorsement 
to a basic business license under the basic" for 
"a Class A Inspected Sales and Services en- 
dorsement to a master business license under 
the master". 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 503 of Fiscal Year 1997 Budget 
Support Temporary Amendment Act of 1996 
(D.C. Law 11-226, April 9, 1997, law notifica- 
tion 46 DCR 2584). 

Emergency Act Amendments 

For temporary amendment of section, see 
§ 503 of the Fiscal Year 1997 Budget Support 
Emergency Act of 1996 (D.C. Act 11-302, July 
25, 1996, 43 DCR 4181), § 503 of the Fiscal 
Year 1997 Budget Support Emergency Amend- 
ment Act of 1996 (D.C. Act 11-429, October 29, 
1996, 43 DCR 6151); and § 503 of the Fiscal 
Year 1997 Budget Support Congressional Ad- 
journment Emergency Amendment Act of 1997 
(D.C. Act 12-2, February 19, 1997, 44 DCR 
1590). 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(0) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 11, 2003, 50 DCR 6896). 

Legislative History of Laws 

Law 3-139, the "District of Columbia Sight- 
seeing Bus Registration Act of 1986," was intro- 
duced in Council and assigned Bill No. 3-301, 
which was referred to the Committee on Fi- 
nance and Revenue. The Bill was adopted on 
first and second readings on July 29, 1980 and 
September 16, 1980, respectively. Signed by 
the Mayor on October 2, 1980, it was assigned 
Act No. 3-260 and transmitted to both Houses 
of Congress for its review. 

Law 5-178, the "Hacker's License Require- 
ments Amendment Act of 1984," was intro- 
duced in Council and assigned Bill No. 5-453, 
which was referred to the Committee on Trans- 
portation and Environmental Affairs. The Bill 
was adopted on first and second readings on 
December 4, 1984 and December 18, 1984, re- 
spectively. Signed by the Mayor on January 11, 
1985, it was assigned Act No. 5-243 and trans- 



Historical and Statutory Notes 

mitted to both Houses of Congress for its re- 
view. 

Law 6-97, the "District of Columbia Taxicab 
Commission Establishment Act of 1985," was 
introduced in Council and assigned Bill No. 
6-159, which was referred to the Committee on 
Public Services and Cable Television. The Bill 
was adopted on first and second readings on 
December 17, 1985, and January 14, 1986, re- 
spectively. Signed by the Mayor on January 28, 
1986, it was assigned Act No. 6-125 and trans- 
mitted to both Houses of Congress for its re- 
view. 

Law 6-165, the "Hacker's License Record 
Keeping Amendment Act of 1986," was intro- 
duced in Council and assigned Bill No. 6-334, 
which was referred to the Committee on Public 
Works. The Bill was adopted on the first and 
second readings on July 8, 1986 and September 
23, 1986, respectively. Signed by the Mayor on 
October 9, 1986, it was assigned Act No. 6-211 
and transmitted to both Houses of Congress for 
its review. 

Law 6-192, the "Technical Amendments Act 
of 1986," was introduced in Council and as- 
signed Bill No. 6-544, which was referred to the 
Committee of the Whole. The Bill was adopted 
on first and second readings on November 5, 
1986 and November 18, 1986, respectively. 
Signed by the Mayor on December 10, 1986, it 
was assigned Act No. 6-246 and transmitted to 
both Houses of Congress for its review. 

Law 10-149, the "Hacker's License Require- 
ments Amendment Act of 1984 Temporary 
Amendment Act of 1994," was introduced in 
Council and assigned Bill No. 10-646. The Bill 
was adopted on first and second readings on 
May 3, 1994, and June 7, 1994, respectively. 
Signed by the Mayor on June 23, 1994, it was 
assigned Act No. 10-262 and transmitted to 
both Houses of Congress for its review. D.C. 
Law 10-149 became effective on August 17, 
1994. 

Law 10-171, the "District of Columbia Taxi- 
cab Commission Establishment Act of 1985 
Amendment Act of 1994," was introduced in 
Council and assigned Bill No. 10-538, which 
was referred to the Committee on Public Ser- 
vices and Youth Affairs. The Bill was adopted 
on first and second readings on June 21, 1994, 
and July 5, 1994, respectively. Signed by the 
Mayor on July 25, 1994, it was assigned Act No. 
10-291 and transmitted to both Houses of Con- 
gress for its review. D.C. Law 10-171 became 
effective on September 22, 1994. 



270 



GENERAL LICENSE LAW 



For legislative history of D.C. Law 11-198, 
see Historical and Statutory Notes following 
§ 47-2826. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-38, see notes following 
§ 47-2404. 



§ 47-2829 

Note 2 

Effective Dates 

Section 24(b) of D.C. Law 6-97 provides that 
§§ 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 
20, 21, 22, and 23 shall take effect 1 year after 
March 25, 1986. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 

committees, see § 1-321.02. 
Motor fuel tax, public hackers not affected, see § 47-2313. 
Motor vehicle registration, fee schedule, see § 50-1501.03. 
Motor vehicles, Office of Taxicabs established, see § 50-312. 
Motor vehicles, operators' permits, issuance, qualifications and restrictions, compliance with this 

section, see § 50-1401.01. 
Public utilities, rates, investigation and reimbursement, reimbursement fees for common carriers, 

see§ 34-912. 
Smoking restrictions, places of prohibition, regulated passenger vehicles for hire, see § 7-1703. 
Taxicab Commission Fund established, assessments comprising fund, see § 50-320. 
Taxicab regulation, vehicle impoundment, operation without valid license, see § 50-331. 
Traffic, fleet adjudication program, "fleet" defined, see § 50-2303. 04a. 

Section References 

This section is referred to in § 47-2853.04. 

Library References 
Key Numbers Encyclopedias 

Automobiles <£=>21 to 57, 65 to 108, 129 to CJ.S. Motor Vehicles §§ 5, 22, 24, 26 to 27, 

145, 365. 36 to 37, 105 to 113, 156 to 408, 459, 1296, 

Westlaw Topic No. 48A. 1560 to 1562, 1684, 1724 to 1736. 



Motes of Decisions 



Administrative review 1 1 

Applicants for licensure 6 

Construction and application 2 

Construction with other laws 3 

Occasional or secondary use of vehicle 8 

Revocation or nonrenewal of license 7 

Scope of regulatory powers 4 

Taxicabs 9 

Validity 1 

Validity of regulations 5 

Vehicles for funeral purposes 10 



1. Validity 

The statute requiring owners of passenger ve- 
hicles for hire having a seating capacity of eight 
passengers or more in addition to the driver or 
operator to pay a license tax of $100 per annum 
for each vehicle used does not interfere with 
interstate operation as applied to a Maryland 
corporation and its employee operating a sight- 
seeing bus from Baltimore to the District of 
Columbia by way of Annapolis and return, but 
interferes only with operation from point to 
point within the District, and hence can be 
constitutionally applied to them. D.C. Code 



Supp. V, T. 20, § 1731(c). District of Columbia 
v. Monumental Motor Tours, 1941, 122 F.2d 
195, 74 App.D.C. 147. Commerce <S» 63.15 
Public vehicle license statute requiring char- 
acter licenses and badges and requiring vehicle 
identification tags held not unduly burdensome. 
D.C.Code Supp. II, 1936, Title 20, § 1731 (e, f). 
Cave v. District of Columbia, 1937, 90 F.2d 383, 
67 App.D.C. 138. Automobiles <3=» 73 

2. Construction and application 

The reciprocity provision in the Traffic Act 
exempting certain foreign vehicle owners and 
drivers, including a Maryland corporation and 
its employee operating a sight-seeing bus from 
Baltimore to the District of Columbia by way of 
Annapolis and return, from the requirements of 
a District driver's permit and District vehicle 
registration has no other effect, and compliance 
with that act exempts no one, resident or non- 
resident, from the license tax imposed on own- 
ers of passenger vehicles for hire having a seat- 
ing capacity of eight passengers or more in 
addition to the driver or operator. D.C.Code 
1929, T. 6, § 245(a); D.C.Code Supp. V, T. 20, 
§ 1731(c). District of Columbia v. Monumental 



271 



§ 47-2829 

Mote 2 

Motor Tours, 1941, 122 F.2d 195, 74 App.D.C. 
147. Automobiles @=> 78 

The statute requiring owners of passenger ve- 
hicles for hire having a seating capacity of eight 
passengers or more in addition to the driver or 
operator to pay a license tax of $100 per annum 
for each vehicle used is not restricted to those 
who are engaged in business in the District of 
Columbia, but it requires, in respect of bus 
transportation, the licensing of vehicles rather 
than uses or businesses. D.C.Code Supp. V, T. 
20, § 1731(c). District of Columbia v. Monu- 
mental Motor Tours, 1941, 122 F.2d 195, 74 
App.D.C. 147. Automobiles <^> 78 

Sick or well, one who is carried for hire 
through the streets in a vehicle kept and driven 
by another for such purposes is a "passenger" 
in the ordinary sense of the word, within statute 
requiring owners of passenger vehicles for hire 
to pay a license tax, and whether the hire is 
greater or less than the cost of the service is not 
material. D.C.Code Supp. IV, T. 20, § 1731(d, 
e). Hazen v. Chambers, 1939, 108 F.2d 741, 71 
App.D.C. 220. Automobiles <£=> 76 

Where record did not disclose that vehicles of 
defendant engaged in business of hiring passen- 
ger automobiles to undertakers and fraternal 
bodies for use at funerals were operated in 
interstate commerce, court could not determine 
that public vehicle license statute was inapplica- 
ble to defendant's vehicles on theory that statute 
would operate, contrary to intent of Congress, 
as restriction on interstate commerce. 
D.C.Code Supp. II, 1936, T. 20, § 1731(b, c, d, 
e, f). Cave v. District of Columbia, 1937, 90 
F.2d 383, 67 App.D.C. 138, Federal Courts <©=» 
1061 

Where terms of provision of Public Vehicle 
License Statute were not ambiguous in and of 
themselves and were not inconsistent with gen- 
eral purpose of statute, statute could not be 
construed. D.C.Code Supp. II, 1936, T. 20, 
§ 1731 (b). Cave v. District of Columbia, 1937, 
90 F.2d 383, 67 App.D.C. 138. Statutes €=> 190 

3. Construction with other laws 

Under statutes delegating to District of Co- 
lumbia Public Utilities Commission power to 
regulate public utilities, Congress did not confer 
the power to grant or withhold licenses to oper- 
ate taxicabs, but such power was delegated to 
Commissioners of the District of Columbia. 
D.C.Code 1951, §§ 47-2301, 47-233 l(d-f). As- 
sociated Taxicab Operators, Inc. v. Hayes, 
C.A.D.C.1957, 240 F.2d 638, 99 U.S.App.D.C. 
400. Automobiles <^> 80 

District of Columbia's limousine licensing 
regulations were not preempted by Washington 
Metropolitan Area Transit Regulation Compact; 
Compact did not affect power of signatories to 
collect fees, licensing of vehicles and drivers 
was responsibility of Compact signatories, and 



TAXATION, LICENSING, FEES, ETC. 

challenged regulations neither imposed rate 
structure nor regulated market entry. 
D.C.Code 1981, § 40-1713(b). Boston Coach- 
Washington Corp. v. District of Columbia Taxi- 
cab Com n, 1996, 930 F.Supp. 649. Automo- 
biles e^ 62; Automobiles <£=» 134; States <&* 6 

4. Scope of regulatory powers 

Washington Metropolitan Area Transit Au- 
thority lacked authority to regulate operation of 
chartered bus tours which originated and termi- 
nated outside metropolitan area and which pro- 
vided overnight hotel accommodations for tour 
patrons who were taken on sight-seeing tours 
with all passengers departing from and re- 
turning to same bus at each stop. Act of Sept. 
15, 1960, art. 8, 74 Stat. 1034; Act of Oct. 9, 
1962, art. 12, § 1, 76 Stat. 764; D.C.C.E. 
§ 47-2331(c). D. C. Transit System, Inc. v. 
Washington Metropolitan Area Transit Commis- 
sion, C.A.D.C.1969, 420 F.2d 226, 136 U.S.App. 
D.C. 384. Commerce <^> 62 

5. Validity of regulations 

Where regulation governing taxicab drivers 
was validly enacted, properly published in Dis- 
trict of Columbia register and accessible to driv- 
er, it would not be declared invalid because of 
inadvertent omission in its compilation result- 
ing from typographical error. D.C.C.E. 
§§ 47-233 1(d), 47-2345(a). Pillis v. District of 
Columbia Hackers' License Appeal Bd., 1976, 
366 A.2d 1094, certiorari denied 97 S.Ct. 1566, 
430 U.S. 937, 51 L.Ed.2d 784. District Of Co- 
lumbia <^=> 5 

6. Applicants for licensure 

That applicant for license to drive taxicab was 
unable to purchase liability insurance, had vio- 
lated parking regulations, and, 11 years before, 
had had his operator's permit revoked for accu- 
mulation of traffic points did not constitute evi- 
dence as to moral fitness at time of application. 
D.C.Code 1961, § 47-233 1(e). Green v. Silver, 
D.D.C1962, 207 F.Supp. 133. Automobiles <^> 
138 

Board of Revocation and Review of Hackers' 
Identification Cards had right to consider prior 
arrest of applicant for public vehicle operator's 
license reflecting upon moral character of appli- 
cant, even though there was no trial and no 
conviction. D.C.Code 1961, § 47-2331(e). 
Green v. Silver, D.D.C1962, 207 F.Supp. 133. 
Automobiles ®=> 138 

Findings of Board of Revocation and Review 
of Hackers' Identification Cards that two appli- 
cants for licenses to drive taxicabs were not of 
good moral character were supported by sub- 
stantial evidence. D.C.Code 1961, 
§ 47-2331(e). Green v. Silver, D.D.C1962, 207 
F.Supp. 133. Automobiles <S=> 139 

That applicant for license to drive taxicab had 
been arrested in 1943, when in his early twen- 



272 



GENERAL LICENSE LAW 

ties, on disorderly conduct charge which gov- 
ernment dropped was not sufficient evidence to 
support finding that he was not proper person 
to receive public vehicle operator's license in 
1961. D.C.Code 1961, § 47-233 1(e). Green v. 
Silver, D.D.C1962, 207 F.Supp. 133. Automo- 
biles <S=> 139 

Evidence before Board of Revocation and Re- 
view of Hackers' Identification Cards did not 
warrant denial of public vehicle operator's li- 
cense to one applicant. D.C.Code 1961, 
§ 47-2331(e). Green v. Silver, D.D.C1962, 207 
F.Supp. 133. Automobiles <®= 139 

In action by automobile passenger and pas- 
senger's wife against operator of other automo- 
bile for passenger's back injury and wife's loss 
of consortium as result of collision between the 
two automobiles, admission into evidence of 
"hacker's license application" which had been 
made by passenger less than three months after 
accident, and which contained physician's con- 
clusion that there was no orthopedic abnormali- 
ty, was proper, since it constituted an admission 
by passenger inconsistent with position he was 
taking on trial but consistent with his acts at 
time of making application for such license. 
D.C.Code 1951, § 47-233 1(e). Wade v. Lane, 
D.D.C1960, 189 F.Supp. 661, affirmed 290 F.2d 
387, 110 U.S.App.D.C. 196. Evidence <^ 
222(2) 

Term "sentence" in District of Columbia mo- 
tor vehicle regulation pertaining to licensing of 
taxicab drivers which states that an applicant 
shall not be considered of good moral character 
if he has, within the three years immediately 
preceding the filing of the application been con- 
victed of, or during such period served any part 
of a "sentence" for certain enumerated offenses 
means time spent in prison confinement and 
does not encompass time spent on probation or 
parole. Richards v. District of Columbia Hack- 
ers' License Appeal Bd., 1976, 357 A.2d 439. 
Automobiles ©^ 138 

7. Revocation or nonrenewal of license 

Commissioners of District of Columbia could 
not confer absolutely upon the Board of Revoca- 
tion and Review of Hackers' Identification 
Cards the power to revoke licenses, which pow- 
er had been placed in the Commissioners by 
statute, where statute imposed a greater duty on 
Commissioners than mere administrative super- 
vision, so that Commissioners could not void or 
shunt away by way of delegation the duties 
imposed by statute. D.C.Code 1951, 
§§ 47-2331, 47-2345. Frazier v. Silver, 
D.D.C1960, 185 F.Supp. 625. Automobiles ©^ 
106 

District of Columbia Taxicab Commission 
could not revoke public vehicle license, for five 
years, without responding to holder's claim that 
it lacked statutory authority to impose that se- 



§ 47-2829 

Note 7 

vere a penalty. Edward v. District of Columbia 
Taxicab Com'n, 1994, 645 A.2d 600. Automo- 
biles ©=> 106 

Public Vehicle Branch of District of Columbia 
Department of Transportation and Hackers' Li- 
cense Appeal Board did not abuse their discre- 
tion in refusing to renew license to drive taxicab 
on the ground that he lacked good moral char- 
acter in that he was on probation after second 
conviction of carrying pistol without license at 
time he filed his application. D.C.Code 1981, 
§§ 22-3204, 47-2829(e). Yirenkyi v. District of 
Columbia Hackers' License Appeal Bd., 1987, 
520 A.2d 328. Automobiles <^> 138 

Fact that taxicab driver possessed guns with- 
out license with no wrongful intent did not 
mean that Public Vehicle Branch of District of 
Columbia Department of Transportation and 
Hackers' License Appeal Board abused their 
discretion in refusing to renew license to drive a 
taxicab on the ground that driver lacked good 
moral character in that he was on probation 
after second conviction of carrying pistol with- 
out license at time he filed his application; 
proof of intent to use gun for unlawful purpose 
was not element of crime of carrying a weapon 
without a license. D.C.Code 1981, §§ 22-3204, 
47-2829(e). Yirenkyi v. District of Columbia 
Hackers' License Appeal Bd., 1987, 520 A.2d 
328. Automobiles©^ 138 

It was not an abuse of discretion for Public 
Vehicle Branch of District of Columbia Depart- 
ment of Transportation and Hackers' License 
Appeal Board to refuse to renew license to drive 
taxicab on ground that driver lacked good mor- 
al character in that he was on probation after 
second conviction of carrying pistol without li- 
cense at time he filed application, although driv- 
er contended that when he purchased first pistol 
he "overlooked" and "misinterpreted" registra- 
tion papers, mistakenly believing that gun sales- 
man had registered pistol and that when he 
purchased second gun, he thought he fell under 
"place of business" exception. D.C.Code 1981, 
§§ 22-3204, 47-2829(e). Yirenkyi v. District of 
Columbia Hackers' License Appeal Bd., 1987, 
520 A.2d 328. Automobiles &* 138 

Hackers' License Appeal Board may not sus- 
pend or revoke hackers' license unless it con- 
cludes after hearing and upon appropriate find- 
ings as required by Administrative Procedure 
Act that valid regulation promulgated by Dis- 
trict of Columbia council under statute prescrib- 
ing suspension or revocation has been violated, 
or unless it can show on record reliable, proba- 
tive, and substantial evidence supporting its 
own conclusion that suspension or revocation of 
the particular license will be "in interest of 
public decency" or "necessary for protection of 
life, limbs, health, comfort and quiet of citi- 
zens." D.C.C.E. §§ 1-1501 to 1-1510, 1-1509, 
l-1509(e), 47-233 1(d), 47-2345(a). Proctor v. 



273 



§ 47-2829 

Note 7 

Hackers' Bd. (App. 1970) 268 A.2d 267. Auto- 
mobiles &=> 106 

Only where District of Columbia council pro- 
mulgates regulation explicitly making violation 
of public service commission taxicab regulation 
grounds for suspension or revocation of a hack- 
ers' license can such violation constitute basis 
for suspension or revocation order by Hackers' 
License Appeal Board. D.C.C.E. §§ 47-233 1(d), 
47-2345(a). Proctor v. Hackers' Bd. (App. 
1970) 268 A.2d 267. Automobiles &* 106 

Where there was no finding of Hackers' Li- 
cense Appeal Board that hacker had violated 
valid public service commission taxicab regula- 
tion or that suspension of hackers' license was 
warranted for protection of public health, com- 
fort or in interest of public decency, nor was 
there probative or substantial evidence in rec- 
ord upon which such finding could be made, 
suspension of license for refusal to transport 
patron unless he rode in front seat of taxicab 
was erroneous. D.C.C.E. §§ 47-233 1(d), 
47-2345(a). Proctor v. Hackers' Bd. (App. 
1970) 268 A.2d 267. Automobiles <^> 106 

8. Occasional or secondary use of vehicle 

Undertaker who operated ambulances in his 
business for a noncompensatory fee was re- 
quired to pay tax under statute providing that 
"owners of passenger vehicles for hire" whether 
operated from private establishment, or from a 
public place, should pay a license tax on each 
vehicle used in the conduct of their business. 
D.C.Code Supp. IV, T. 20, § 1731(d, e). Hazen 
v. Chambers, 1939, 108 F.2d 741, 71 App.D.C. 
220. Automobiles <3^> 76 

Statute relating to licensing of motorbusses 
held not to require bus primarily operated in 
regular passenger bus service, but occasionally 
used in sight-seeing service, to pay license tax 
for each use, on theory that statute contemplat- 
ed licensing of each use of bus rather than one 
license for each bus. D.C.Code Supp. II, 1936, 
T. 20, §§ 1701, 1704, 1731(b, c). Capital Tran- 
sit Co. v. District of Columbia, 1936, 87 F.2d 
748, 66 App.D.C. 351. Automobiles <3=> 78 

Provision of statute requiring motorbusses to 
pay mileage tax when operated over defined 
route, except when vehicles were to be operated 
solely for sight-seeing purposes, held not to ex- 
cept bus customarily operated on regular route 
but occasionally used in sight-seeing service, so 
as to require payment of license tax for such bus 
in addition to mileage tax. D.C.Code Supp. II, 
1936, T. 20, § 1731(b, c). Capital Transit Co. v. 
District of Columbia, 1936, 87 F.2d 748, 66 
App.D.C. 351. Automobiles <3=> 78 

Where statute required payment of license tax 
for use of motorbusses except those licensed 
under preceding subparagraph providing for 
collection of mileage tax where busses operated 
over regular route, motorbus which was occa- 



TAXATION, LICENSING, FEES, ETC. 

sionally used in sight-seeing service in addition 
to use on regular route held not required to pay 
license tax in addition to mileage tax (D.C. Code 
Supp. II 1936, T. 20, Sec. 173 l(b, c). Capital 
Transit Co. v. District of Columbia, 1936, 87 
F.2d 748, 66 App.D.C. 351. Automobiles ^ 98 

9. Taxicabs 

Taxicab owner could not operate taxicab 
without having taxicab operator's license, even 
though such operation was for his own private 
use, and while displaying an off duty sign. 
Code 1940, § 47-233 l(d, e). Stewart v. District 
of Columbia (Cr.App. 1943) 35 A.2d 247. Auto- 
mobiles <&=> 326 

The license which owner of a taxicab is re- 
quired to obtain is for the vehicle and not for 
the use or business, and is personal and not 
transferable. Code 1940, § 47-233 l(d, e). 
Stewart v. District of Columbia (Cr.App. 1943) 
35 A.2d 247. Automobiles <&=> 65; Automobiles 
<3=> 105 

A taxicab is a "common carrier" and use by it 
of the public streets is not a right but a privilege 
or license which can be granted on such condi- 
tions as the Legislature may impose for the 
protection of the public, and such statute must 
be construed with that purpose in mind. Code 
1940, § 47-233 l(d, e). Stewart v. District of 
Columbia (Cr.App. 1943) 35 A. 2d 247. Automo- 
biles <3^> 74 

10. Vehicles for funeral purposes 

Under statute requiring that "owners of pas- 
senger vehicles for hire," whether operated 
from a private establishment or from a public 
place, should pay a license tax for each vehicle 
used in the conduct of their business, undertak- 
er was properly required to pay tax on funeral 
cars operated in its business. D.C.Code Supp. 
IV, T. 20, § 1731(d, e). Hazen v. Chambers, 
1939, 108 F.2d 741, 71 App.D.C. 220. Automo- 
biles <&* 76 

Public vehicle license statute applicable to 
passenger automobiles of defendant engaged in 
business of hiring automobiles to undertakers 
and fraternal bodies for use at funerals, which 
automobiles were kept in garage and not on 
hack stand, held not void as discriminatory, 
notwithstanding license tax for "drive-it-your- 
self" automobile was at different rate and not- 
withstanding private contract carriers of freight 
not operating from public space were not sub- 
jected to license tax. D.C.Code Supp. II, 1936, 
T. 20, §§ 1731(a-f), 1732. Cave v. District of 
Columbia, 1937, 90 F.2d 383, 67 App.D.C. 138. 
Automobiles < 3^ 73 

Public Vehicle license statute, requiring own- 
ers of "passenger vehicles for hire/' whether 
operated from private establishment or from 
public space, to pay license tax, embraced pas- 
senger automobiles of defendant engaged in 



274 



GENERAL LICENSE LAW 



§ 47-2830 



business of hiring automobiles to undertakers 
and to fraternal bodies for use at funerals. 
D.C.Code Supp. II, 1936, T. 20, § 1731(b, c, d, 
e, f). Cave v. District of Columbia, 1937, 90 
F.2d 383, 67 App.D.C. 138. Automobiles ®=» 76 

1 1 . Administrative review 

District of Columbia Board of Commissioners 
had authority to delegate to Board of Revoca- 



tion and Review of Hackers' Identification 
Cards the Commissioners' powers to grant or 
deny licenses to operate taxicabs and, in review- 
ing Board's findings, only if action of board was 
arbitrary or unsupported by evidence may 
Board's judgment be overruled. D.C.Code 
1961, § 47-233 1(e). Green v. Silver, 
D.D.C1962, 207 F.Supp. 133. Automobiles <£=> 
136 



§ 47-2830. Rental or leasing of motor vehicle without driver. 

(a) The owners or managers of establishments where automobiles or other 
motor vehicles are kept for rent or lease without a driver shall pay a license fee 
of $600 biennially for each such establishment; provided, that nothing in this 
section shall be so construed as to exempt such owners or managers from 
paying additional license taxes required by this chapter. 

(b) Any license issued pursuant to this section shall be issued as a Motor 
Vehicles Sales, Services and Repair endorsement to a basic business license 
under the basic business license system as set forth in subchapter I-A of this 
chapter. 

(July 1, 1902, 32 Stat. 626, ch. 1352, § 7, par. 32; July 1, 1932, 47 Stat 557, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(s), 23 DCR 2461; Sept. 26, 1995, D.C. Law 
11-52, § 302(f), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(27), 46 DCR 3142; Oct. 28, 2003, 
D.C. Law 15-38, § 3(hh)(4)(P), 50 DCR 6913.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2830. 
1973 Ed., § 47-2332. 

Effect of Amendments 

D.C. Law 15-38, in subsec. (b), substituted 
"Motor Vehicle Sales, Service, and Repair en- 
dorsement to a basic business license under the 
basic" for "Class A Motor Vehicle Sales, Ser- 
vices and Repair endorsement to a master busi- 
ness license under the master". 

Emergency Act Amendments 

For temporary amendment of section, see 
§ 302(f) of the Omnibus Budget Support Emer- 
gency Act of 1995 (D.C. Act 11-44, April 28, 
1995, 42 DCR 2217) and § 302(f) of the Omni- 
bus Budget Support Congressional Review 
Emergency Act of 1995 (D.C. Act 11-124, July 
27, 1995, 42 DCR 4160). 



For temporary amendment of D.C. Act 1 1-44, 
see § 303 of the Omnibus Budget Support Con- 
gressional Review Emergency Act of 1995 (D.C. 
Act 11-124, July 27, 1995, 42 DCR 4160). 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(P) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 11, 2003, 50 DCR 6896). 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

For legislative history of D.C. Law 11-52, see 
Historical and Statutory Notes following 
§ 47-2809. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-38, see notes following 
§ 47-2404. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 

committees, see § 1-321.02. 
Motor fuel tax, public hackers not affected, see § 47-2313. 

275 



§ 47-2830 TAXATION, LICENSING, FEES, ETC. 

Library References 
Key Numbers Encyclopedias 

Automobiles <3=365. CJ.S. Motor Vehicles §§ 1560 to 1562, 1684, 

Westlaw Topic No. 48A, 1724 to 1736. 

§ 47—283 1 . Vehicles hauling goods from public space. 

Owners of vehicles for hire, used in hauling goods, wares, or merchandise, 
and operating from public space, shall pay a license tax of $25 per annum for 
each vehicle. Stands for such vehicles upon public space may be established in 
the manner provided in § 50-2201.03, Licenses issued under this section shall 
date from April 1st of each year, but may be issued on or after March 15th of 
such year; provided, however, that all licenses issued for a period prior to April 
1, 1940, shall expire on March 31, 1940, and the license fee therefor shall be 
prorated accordingly. 

(July 1, 1902, 32 Stat. 626, ch. 1352, § 7, par. 33; July 1, 1932, 47 Stat. 557, ch. 366; 
Apr. 5, 1939, 53 Stat. 570, ch. 41; July 17, 1939, 53 Stat. 1046, ch. 313, § 3; enacted, 
Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2831. 
1973 Ed., § 47-2333. 



Historical and Statutory Notes 



Cross References 



Mayor, Council and other offices, application of certain sections to boards, commissions and 

committees, see § 1-321.02. 
Motor fuel tax, public hackers not affected, see § 47-2313. 

Section References 

This section is referred to in § 47-2829. 

Library References 

Key Numbers 214, 216 to 220, 222 to 242, 244 to 249, 252 

Automobiles ^65 to 108, 129 to 145, 365. to 408, 1296, 1560 to 1562, 1684, 1724 to 

Westlaw Topic No. 48A. 1736. 

Encyclopedias 

CJ.S. Motor Vehicles §§ 5, 22, 24, 26 to 27, 
36 to 37, 105 to 113, 156, 158, 161, 171 to 

§ 47—2832. Repairing of motor vehicles. 

(a) Owners or managers of establishments where motor vehicles of any 
description are washed, cleaned, greased, oiled, or repaired, for profit or gain, 
shall pay a license fee of $30 per annum. 

(b) Any license issued pursuant to this section shall be issued as Motor 
Vehicles Sales, Services and Repair endorsement to a basic business license 

276 



GENERAL LICENSE LAW § 47-2832.01 

under the basic business license system as set forth in subchapter I-A of this 
chapter. 

(July 1, 1902, 32 Stat. 627, ch. 1352, § 7, par. 34; July 1, 1932, 47 Stat. 557, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(t), 23 DCR 2461; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(28), 
46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(Q), 50 DCR 6913.) 

Historical and Statutory Notes 

Prior Codifications tion Emergency Act of 2003 (D.C. Act 15-145, 

1981 Ed., § 47-2832. August 11, 2003, 50 DCR 6896). 

1973 Ed., § 47-2334. 

irff * r * j + Legislative History of Laws 

ktiect oi Amendments e J 

D.C. Law 15-38, in subsec. (b), substituted For legislative history of D.C. Law 1-82, see 

"Motor Vehicle Sales, Service, and Repair en- Historical and Statutory Notes following 

dorsement to a basic business license under the § 47-2808. 

basic" for "Class A Motor Vehicle Sales, Ser- For legislative history of D.C. Law 12-261, 

vices and Repair endorsement to a master busi- see Historical and statutory Notes following 

ness license under the master . r ah ->om 

Emergency Act Amendments For Law 15-38, see notes following 

For temporary (90 day) amendment of sec- § 47_2404. 
tion, see § 3(hh)(4)(Q) of Streamlining Regula- 

Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 
Key Numbers Encyclopedias 

Automobiles <S»365. C.J.S. Motor Vehicles §§ 1560 to 1562, 1684, 

Westlaw Topic No. 48A. 1724 to 1736. 

§ 47-2832.01. Parking establishments. 

Any license or permit for a parking establishment issued under this chapter 
shall be issued as a General Services and Repair endorsement to a basic 
business license under the basic business license system as set forth in subchap- 
ter I-A of this chapter. 

(Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(37A), 46 DCR 3142; Apr. 12, 2000, D.C. 
Law 13-91, § 157(d)(3)-(4), 47 DCR 520; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(R), 
50 DCR 6913.) 

Historical and Statutory Notes 

Prior Codifications tion Emergency Act of 2003 (D.C. Act 15-145, 

1981 Ed., § 47-2832.1. August 11, 2003, 50 DCR 6896). 

Effect of Amendments Legislative History of Laws 

D.C. Law 15-38 substituted "General Ser- For legislative history of D.C. Law 12-261, 

vices and Repair endorsement to a basic busi- see Historical and Statutory Notes following 

ness license under the basic for Class B Gen- § 47-2801 

eral Services and Repair endorsement to a T ._ "' , „_ , . , . , ■ . A 

master business license under the master". r fZ^ ' Technical Amendments Act 

oi 1999, was introduced in Council and as- 
Emergency Act Amendments signed Bill No. 13-435, which was referred to 

For temporary (90 day) amendment of sec- the Committee of the Whole. The Bill was 

tion, see § 3(hh)(4)(R) of Streamlining Regula- adopted on first and second readings on No- 

277 



§ 47-2832.01 TAXATION, LICENSING, FEES, ETC. 

vember 2, 1999, and December 7, 1999, respec- view. D,C, Law 13-91 became effective on April 

lively. Signed by the Mayor on December 29, 12, 2000. 

1999, it was assigned Act No. 13-234 and trans- For Law 15-38, see notes following 

mitted to both Houses of Congress for its re- § 47-2404. 

Library References 
Key Numbers Encyclopedias 

District of Columbia <3=»18. C.J.S. Architects §§ 1 to 3, 7. 

Licenses ^1 1(1). QJS District of Columbia §§ 13 to 18 . 

Westlaw Topic Nos. 132, 238. 

§ 47-2833. Livery stables. [Repealed] 

(July 1, 1902, 32 Stat. 627, ch. 1352, § 7, par. 35; July 1, 1932, 47 Stat. 557, ch. 366; 
1973 Ed., § 47-2335; Sept 14, 1976, D.C. Law 1-82, title I, § 104(u), 23 DCR 2461; 
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 
12-261, § 2003(pp)(29), 46 DCR 3142.) 

Historical and Statutory Notes 

Prior Codifications For legislative history of D.C. Law 12-261, 

1981 Ed., § 47-2833. see Historical and Statutory Notes following 

1973 Ed., § 47-2335. § 47-2801. 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

§ 47-2834. Sales on streets or public places. 

(a) Except to sell newspapers sold at large and not sold from a fixed location, 
no person shall sell anything upon the public streets or from public space in the 
District of Columbia without a license under this section, unless the person sells 
at the several markets only the produce they have raised, or unless the person is 
less than 18 years old and has a valid work permit or street trade badge issued 
by the Board of Education of the District of Columbia. Persons licensed under 
this section shall be vendors designated, and required to pay a license fee, as 
follows: 

(1) Class A, for people who vend food from public space, but not from door 
to door, $130 per annum; 

(2) Class A Temporary, for people who vend food from public space, but 
not from door to door, for a period of not more than 5 days, $55 per period; 

(3) Class B, for people who vend merchandise other than food from public 
space, but not from door to door, $106 per annum; 

(4) Class B Temporary, for people who vend merchandise other than food 
from public space, but not from door to door, for a period of not more than 5 
days, $43 per period; 

(5) Class C Nonfood, for people who vend merchandise other than food 
from door to door, $ 1 1 1 per annum; 

(6) Class C Food, for people who vend food from door to door, $135 per 
annum; and 

278 



GENERAL LICENSE LAW § 47-2834 

(7) Class D Services, for people who engage in street photography or 
shining shoes, $111 per annum. 

(b) The Mayor of the District of Columbia shall provide a licensed vendor 
with a license number and a badge corresponding to the vendor's license 
number, and the badge shall be worn conspicuously when the vendor transacts 
business. If the vendor makes sales from a vehicle, then the Mayor of the 
District of Columbia shall provide the vendor with a permanent certificate with 
the vendor's license number, and the certificate shall be conspicuously posted 
on the vehicle when the vendor transacts business. The Mayor of the District 
of Columbia shall enforce regulations governing vendors licensed under this 
section, and enforcement by the Mayor of the District of Columbia includes 
locating the places on the public streets and public spaces where licensed 
vendors may stand and changing the locations where vendors may stand as 
often as the public interest requires. 

(c) The Director may, by regulation, establish and revise every 2 years a site 
specific schedule of fees to replace the fees listed under subsection (a) of this 
section to reflect the adoption of a regulatory system that assigns specific 
vending sites by lottery and assesses a license fee that reflects the administra- 
tive cost of licensure, periodic inspection of food vendors, and a public space 
rental fee based on the estimated customer volume and sales tax information 
for the prior year for each site. 

(d)(1) Any license issued pursuant to this section for Class A vendor licenses 
shall be issued as a Food Establishments: Retail endorsement to a basic 
business license under the basic business license system as set forth in subchap- 
ter I-A of this chapter. 

(2) Any license issued pursuant to this section for a Class B and Class C 

vendor licenses shall be issued as a General Sales endorsement to a basic 

business license under the basic business license system as set forth in 

subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 627, ch. 1352, § 7, par. 36; July 1, 1932, 47 Stat. 557, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(aa), 23 DCR 2461; Sept 26, 1984, D.C. 
Law 5-113, § 501, 31 DCR 3974; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575; Apr. 29, 1998, D.C. Law 12-86, § 1102, 45 DCR 1172; Apr. 20, 1999, D.C. Law 
12-261, § 2003(pp)(30), 46 DCR 3142; Apr. 20, 1999, D.C. Law 12-264, § 52(s), 46 
DCR 2118; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(S), 50 DCR 6913; Apr. 13, 2005, 
D.C. Law 15-354, § 73(1)(2), 52 DCR 2638.) 

Historical and Statutory Notes 

Prior Codifications Sales endorsement to a basic business license 

1981 Ed. , § 47-2834. under the basic" for "as a Class B General 

1973 Ed § 47-2336 Sales endorsement to a master business license 

under the master" in par. (2). 

Effect of Amendments D . C . Law 15-354, in subsec. (d), validated a 

D.C. Law 15-38, in subsec. (d), substituted previously made technical correction. 
"Food Establishments: Retail endorsement to a 

basic business license under the basic" for "as a Emergency Act Amendments 

Class A Food Establishment: Retail endorse- For temporary requirement that the Mayor 

ment to a master business license under the attempt to designate additional vending spaces 

master" in par. (1), and substituted "General to replace vending spaces that have been elimi- 

279 



§ 47-2834 



TAXATION, LICENSING, FEES, ETC. 



nated as a result of recent federal measures to 
increase the security of the White House com- 
plex and the Federal Bureau of Investigation 
headquarters, see § 3 of the Vending Site Lot- 
tery and Assignment Amendment Emergency 
Act of 1996 (D.C. Act 11-267, May 21, 1996, 43 
DCR2836). 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(S) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 11, 2003, 50 DCR 6896). 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

Law 5-113, the "District of Columbia Reve- 
nue Act of 1984," was introduced in Council 
and assigned Bill No. 5-370, which was re- 
ferred to the Committee on Finance and Reve- 
nue. The Bill was adopted on first and second 
readings on June 26, 1984 and July 10, 1984, 
respectively. Signed by the Mayor on July 13, 
1984, it was assigned Act No. 5-164 and trans- 
mitted to both Houses of Congress for its re- 
view. 

Law 12-86, the "Omnibus Regulatory Reform 
Amendment Act of 1998," was introduced in 
Council and assigned Bill No. 12-458, which 
was referred to the Committee on Public Works 
and the Environment and the Committee on 
Consumer and Regulatory Affairs. The Bill was 
adopted on first and second readings on Decem- 
ber 19, 1997, and January 6, 1998, respectively. 
Signed by the Mayor on January 21, 1998, it 
was assigned Act No. 12-256 and transmitted to 



both Houses of Congress for its review. D.C. 
Law 12-86 became effective on April 29, 1998. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

Law 12-264, the "Technical Amendments Act 
of 1998," was introduced in Council and as- 
signed Bill No. 12-804, which was referred to 
the Committee of the Whole. The Bill was 
adopted on first and second readings on No- 
vember 10, 1998, and December X, 1998, re- 
spectively. Signed by the Mayor on January 7, 
1999, it was assigned Act No. 12-626 and trans- 
mitted to both Houses of Congress for its re- 
view. D.C. Law 12-264 became effective on 
April 20, 1999. 

For Law 15-38, see notes following 
§ 47-2404. 

For Law 15-354, see notes following 
§ 47-340.03. 

Effective Dates 

Section 502 of D.C. Law 5-113 provided that 
§ 501 shall take effect April 1, 1985. 

Delegation of Authority 

Delegation of authority pursuant to an Act 
Making Appropriations to provide for the ex- 
penses of the government of the District of 
Columbia for the fiscal year ending June thirti- 
eth, nineteen hundred and three, and for other 
purposes, see Mayor's Order 98-139, August 20, 
1998 (45 DCR 6591). 

Miscellaneous Notes 

Mayor authorized to issue rules: See second 
paragraph of note to § 47-2601. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 

committees, see § 1-321.02. 
Mayor, Council and other offices, police power regulations, authorization, see § 1-303.01. 
Rental and utilization of public space, application to licenses to vend, see § 10-1 141.02. 
Traffic regulations, generally, see § 50-2201.01 et seq. 



Key Numbers 

District of Columbia < 3= > 22. 
Westlaw Topic No. 132. 



Library References 

Encyclopedias 

C.J.S. District of Columbia §§ 19 to 20. 



Construction and application ; 
Judicial remedies 8 
Purposes and legislative intent 
Qualification of applicants 5 
Regulations 7 
Rights of licensees 6 
Validity 1 



Notes of Decisions 

Validity of license fee 2 



1. Validity 

Licensing statute, which vested control over 
right to sell merchandise on public street or in 
public places in administrative agency that had 
no appropriate standards to guide its actions, 
was in violation of First Amendment, with re- 



280 



GENERAL LICENSE LAW 



§ 47-2835 



spect to publisher and itinerant street vendor of 
comic books principally devoted to social and 
political satire. D.C.C.E. § 47-2336; 
U.S.C.A.Const. Amend. 1. OD v. Wilson, 1971, 
323 F.Supp. 76. Constitutional Law e=> 90.1(4); 
Licenses <$=> 7(1) 

2. Validity of license fee 

Where there was no evidence, and no clear 
probability, that District of Columbia license fee 
did not exceed cost of policing sales of religious 
propaganda, conviction for selling religious 
magazines on streets without having paid li- 
cense fee could not be sustained. D.C.Code 
1940, § 47-2336; U.S.C.A.Const. Amend. 1. 
Busey v. District of Columbia, 1943, 138 F.2d 
592, 78 U.S.App.D.C. 189. Constitutional Law 
e=> 48(4.1) 

3. Construction and application 

Where defendants stood on street corner and 
by signs which they carried, offered magazines 
to the public at 5 cents each, and each defen- 
dant handed a magazine to prosecuting witness 
and collected 5 cents, each defendant made a 
"sale" within regulatory license law. D.C.Code 
1940, § 47-2336. Busey v. District of Colum- 
bia, 1943, 138 F.2d 592, 78 U.S.App.D.C. 189. 
Licenses <§=» 15(1) 

4. Purposes and legislative intent 

The law providing for license for sale of arti- 
cles of merchandise on public streets is a regu- 
latory measure, and its aim is not to impose a 
tax for general revenue purposes but to provide 
a fee commensurate with costs of inspection, 
supervision, or regulation. D.C.Code 1940, 
§§ 47-2305, 47-2336, 47-2344, 47-2347. Bu- 
sey v. District of Columbia, 1943, 138 F.2d 592, 
78 U.S.App.D.C. 189. Licenses <8=> 1 

5. Qualification of applicants 

Evidence did not support refusal to issue li- 
cense to applicant to sell costume jewelry, 
where only finding relevant to conclusion that 
applicant was not presently rehabilitated was a 
finding that he had not been rehabilitated in 
1969, when he was last convicted, and where 
there was other evidence to the effect that appli- 
cant had recently discovered a mission, that 
being counseling narcotics addicts, that he had 
acquired a skill in handicraft while in prison, 
and that he had been hired full time to work at 
a treatment center for narcotics addicts, all of 
which taken together provided a strong incen- 



tive to eschew a life of crime. D.C.C.E. 
§§ 1-1510(3) (E), 47-2336, 47-2345(a). Miller 
v. District of Columbia Bd. of Appeals and Re- 
view, 1972, 294 A.2d 365. Licenses <3=> 22 

6. Rights of licensees 

Licensed street vendors did not have property 
right to operate at particular location, protected 
by Fifth Amendment, sufficient to preclude Dis- 
trict of Columbia from creating loading zone in 
location and ordering them to move without 
affording them procedural due process, even 
though some vendors had been at location for 
over ten years; license did not specify particular 
locations and licensing statute preserved right 
of District to change vending locations as often 
as public interest required. U.S.C.A. Const. 
Amend. 5; D.C.Code 1981, § 47-2834(b). Ki 
Young Chung v. District of Columbia, 1997, 982 
F.Supp. 20. Constitutional Law <®=> 277(1); 
Constitutional Law <>=> 292; District Of Colum- 
bia <£=> 22 

7. Regulations 

District of Columbia government had authori- 
ty to enact regulations requiring seizure of ven- 
dor's license for failure to keep records of sales 
and receipts for sales tax purposes. D.C.Code 
1981, § 47-2834(a, b). Karriem v. Gray, 1993, 
623A.2dll2. Taxation <$=> 3611 

Power to deny a license does not flow from 
power of the government to license vendors 
under statute providing, inter alia, that District 
of Columbia commissioners may make, modify 
and enforce necessary regulations governing the 
conduct upon the public streets of vendors li- 
censed under the statute. D.C.C.E. § 47-2336. 
Miller v. District of Columbia Bd. of Appeals 
and Review, 1972, 294 A.2d 365. Licenses <S=> 
21 

8. Judicial remedies 

Where evidence showed no clear pattern of 
police harassment likely to be continued and 
where in light of administrative directive con- 
cerning vendors' licensing statute it did not 
appear likely that police would continue to at- 
tempt to prevent underground newspaper ven- 
dors from selling newspapers from stacks upon 
sidewalk, injunctive relief was properly refused, 
U.S.C.A.Const. Amend. 1; D.C.C.E. § 47-2336. 
Washington Free Community, Inc. v. Wilson, 
C.A.D.C1973, 484 F.2d 1078, 157 U.S.App.D.C. 
360. Injunction <$=> 77(2) 



§ 47-2835. Solicitors. 

(a) Solicitors shall pay a license fee of $316 biennially. Any person who goes 
from house to house, or place to place, within the District of Columbia, selling 
or taking orders for or offering to sell or take orders for goods, wares, 
merchandise, or any article or thing of value for future delivery, or for services 

281 



§ 47-2835 TAXATION, LICENSING, FEES, ETC. 

to be performed in the future or for the making, manufacturing, or repairing of 
any article or thing whatsoever for future delivery, and requiring or accepting a 
deposit for such future delivery or service, shall be deemed to be a "solicitor/' 
within the meaning of this section; provided, however, that this definition shall 
not apply to persons selling goods, wares, merchandise, or any article or thing 
of value for resale to retailers in that commodity. Any person desiring a 
solicitor's license shall make application to the Mayor of the District of 
Columbia or his designated agent on forms to be provided for that purpose, 
stating the name of the applicant, the name and address of the person whom he 
represents, the class and kind of goods offered for sale, or the kind of service to 
be performed. Such application shall be accompanied by a bond in the penal 
sum of $500, running to the District of Columbia, conditioned upon the making 
of final delivery of the goods ordered, or services to be performed, in accor- 
dance with the terms of such order, or failing therein, that the advance 
payment on such order be refunded. Any person aggrieved by the action of any 
such solicitor shall have the right of action on the bond for the recovery of 
money, or damages, or both. All orders taken by licensed solicitors shall be in 
writing in duplicate, stating the terms thereof and the amount paid in advance, 
and 1 copy shall be given to the purchaser. 

(b) Any license issued pursuant to this section shall be issued as a General 
Services and Repair endorsement to a basic business license under the basic 
business license system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 627, ch. 1352, § 7, par. 37; July 1, 1932, 47 Stat. 557, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(v), 23 DCR 2461; Sept. 26, 1995, D.C. Law 
11-52, § 302(g), 42 DCR 3684; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 
1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(31), 46 DCR 3142; Oct. 28, 2003, 
D.C. Law 15-38, § 3(hh)(4)(T), 50 DCR 6913.) 

Historical and Statutory Notes 

Prior Codifications For temporary amendment of D.C. Act 1 1-44, 

1981 Ed., § 47-2835. see § 303 of the Omnibus Budget Support Con- 

197^ FH § 47 ?^7 gressional Review Emergency Act of 1995 (D.C. 

*' 9 4/ - z ^ y ' Act 11-124, July 27, 1995, 42 DCR 4160). 

Effect of Amendments For tem P orar y ( 90 da y) amendment of sec- 
tion, see § 3(hh)(4)(T) of Streamlining Regula- 

^ D.C. Law 15-38, in subsec. (b), substituted tion Emergency Act of 2003 (D.C. Act 15-145, 

"General Services and Repair endorsement to a August 11, 2003, 50 DCR 6896). 

basic business license under the basic" for 

"Class B General Services and Repair endorse- Legislative History of Laws 

ment to a master business license under the For legislative history of D.C. Law 1-82, see 

master ■ Historical and Statutory Notes following 

§ 47-2808. 

Emergency Act Amendments For legislative histoiy of D.C. Law 1 1-52, see 

For temporary amendment of section, see Historical and Statutory Notes following 

§ 302(g) of the Omnibus Budget Support Emer- § 47-2809. 

gency Act of 1995 (D.C. Act 11-44, April 28, For legislative history of D.C. Law 12-261, 

1995, 42 DCR 2217) and § 302(g) of the Omni- see Historical and Statutory Notes following 

bus Budget Support Congressional Review § 47-2801. 

Emergency Act of 1995 (D.C. Act 11-124, July For Law 15-38, see notes following 

27, 1995, 42 DCR 4160). § 47-2404. 

282 



GENERAL LICENSE LAW 



§ 47-2836 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 



Library References 

Encyclopedias 

C.J.S. Hawkers and Peddlers §§ 19 to 24. 
C.J.S. Trading Stamps and Coupons § 6. 



Key Numbers 

Hawkers and Peddlers <5= > 4. 

Licenses <3^>15. 

Westlaw Topic Nos. 198, 238. 

§ 47-2836. Guides. 

(a) No person shall, for hire, guide or escort any person through or about the 
District of Columbia, or any part thereof, unless he shall have first secured a 
license so to do. The fee for each such license shall be $28 per annum. No 
license shall be issued hereunder without the approval of the Chief of Police. 
The Council of the District of Columbia is authorized and empowered to make 
reasonable regulations for the examination of all applicants for such licenses 
and for the government and conduct of persons licensed hereunder, including 
the power to require said persons to wear a badge while engaged in their 
calling. 

(b) Any license issued pursuant to this section shall be issued as a General 
Services and Repair endorsement to a basic business license under the basic 
business license system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat 627, ch. 1352, § 7, par. 38; July 1, 1932, 47 Stat. 558, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(w), 23 DCR 2461; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(32), 
46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(U), 50 DCR 6913.) 

Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2836. 
1973 Ed. , § 47-2338. 

Effect of Amendments 

D.C. Law 15-38, in subsec. (b), substituted 
"General Services and Repair endorsement to a 
basic business license under the basic" for 
"Class B General Services and Repair endorse- 
ment to a master business license under the 
master". 

Emergency Act Amendments 

For temporary amendment of section, see 
§ 302(g) of the Omnibus Budget Support Emer- 
gency Act of 1995 (D.C. Ac* 11-44, April 28, 
1995, 42 DCR 2217) and § 302(g) of the Omni- 
bus Budget Support Congressional Review 
Emergency Act of 1995 (D.C. Act 11-124, July 
27, 1995, 42 DCR 4160). 

For temporary amendment of D.C. Act 1 1-44, 
see § 303 of the Omnibus Budget Support Con- 
gressional Review Emergency Act of 1995 (D.C. 
Act 11-124, July 27, 1995, 42 DCR 4160). 



For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(U) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 1 1, 2003, 50 DCR 6896). 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-38, see notes following 
§ 47-2404 

Miscellaneous Notes 

Office of Major and Superintendent of Metro- 
politan Police abolished: The Office of the Ma- 
jor and Superintendent of Metropolitan Police 
was abolished and all functions of that office 
transferred to and vested in the Chief of Police. 
The Assistant Superintendent, Executive Officer 
of the Metropolitan Police Department was des- 
ignated "Deputy Chief of Police, Executive Offi- 
cer"; the Assistant Superintendent of the Met- 



283 



§ 47-2836 



TAXATION, LICENSING, FEES, ETC. 



ropolitan Police in command of the Detective 
Bureau was designated "Deputy Chief of Po- 
lice, Chief of Detectives"; and each other Assis- 
tant Superintendent of the Metropolitan Police 
was designated "Deputy Chief of Police" by Re- 



organization Order No. 1, dated September 16, 
1952. Reorganization Order No. 7 was re- 
placed by Organization Order No. 153, dated 
November 10, 1966. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 



Key Numbers 

Licenses <3=^11(1). 
Westlaw Topic No. 238. 



Construction with federal law 1 



1 . Construction with federal law 

District of Columbia regulations governing li- 
censing of tour guides may not be applied to 
tour guides employed by concessionaire which 
provides interpretive tour services under con- 
tract with the Secretary of the Interior since 
tour guide services are clearly part of interpre- 
tive transportation operations that concession- 
aire performs for the Secretary and as such are 
within the sole and exclusive control of the 
Secretary, who may set whatever qualifications 
for tour guides he deems appropriate and en- 
force them through his contract with conces- 
sionaire. National Visitor Center Facilities Act 
of 1968, § 105 as amended 40 U.S.C.A. § 804; 
D.C.C.E. § 47-2338. U. S. v. District of Colum- 
bia, C.A.D.C.1977, 571 F.2d 651, 187 U.S.App. 
D.C. 217. Licenses G=> 3 

National Visitor Facilities Center Act section 
authorizing Secretary of the Interior to provide 
certain kinds of transportation services between 
federal areas within the District of Columbia 
and further placing such services under Secre- 
tary's sole and exclusive control was intended to 
insulate concessionaire's operations from local 
regulation but was not intended to shield con- 
cessionaire itself from local informational re- 
quirements, and thus Secretary's exclusive con- 
trol over shuttle service precluded application 
of local District of Columbia laws relating to 
vehicle registration and inspection and tour 
guide licensing but did not preclude application 
of local laws relating to certification of foreign 
corporations. National Visitor Center Facilities 
Act of 1968, § 105 as amended 40 U.S.C.A. 
§ 804; D.C.C.E. §§ 29-933, 40-102, 40-201, 
47-2338. U. S. v. District of Columbia, 



Library References 

Encyclopedias 

C.J.S. Architects §§ 1 to 3, 7. 

Notes of Decisions 

C.A.D.C.1977, 571 F.2d 651, 187 U.S.App.D.C. 
217. Automobiles <£=» 61; Corporations ©^ 648; 
Licenses <£=> 3 

Company providing interpretive transporta- 
tion services from parking lot of Robert F. Ken- 
nedy Memorial Stadium to the mall and back 
again is immune from enforcement against it of 
licensing and registration requirements of the 
District of Columbia and of the Washington 
Metropolitan Area Transit Regulation Compact 
if the Secretary of the Interior has properly 
designated the parking lot a "visitor facility" 
under the National Visitor Center Facilities Act. 
Washington Metropolitan Area Transit Regula- 
tion Compact, art XII, D.C.C.E. following sec- 
tions 1-1410, 1-141 0a; National Visitor Center 
Facilities Act of 1968, § 105 as amended 40 
U.S.C.A. § 804; D.C.C.E. §§ 29-933, 40-102, 
40-201 et seq., 47-2338. District of Columbia 
v. Landmark Services, Inc., 1976, 419 F.Supp. 
91. Automobiles <3=> 78 

Secretary of Interior had exclusive authority 
to regulate interpretive tour service operated 
under contract with Department of Interior, 
and service therefor was immune from enforce- 
ment of District of Columbia licensing and reg- 
istration requirements. 28 U.S.C.A. 
§ 1442(a)(1); Fed.Rules Civ.Proc. rule 19, 28 
U.S.C.A.; National Visitor Center Facilities Act 
of 1968, §§ 101-301, 105, 105 note, 106, 201, 
202(a) as amended 40 U.S.C.A. §§ 801-831, 804, 
804 note, 805, 821, 822(a); D.C.C.E. §§ 8-108, 
8-109, 29-933, 40-102, 40-201 et seq., 
47-2338; 16 U.S.C.A. §§ 20-20g. District of 
Columbia v. Landmark Services, Inc., 1976, 416 
F.Supp. 559, amended 419 F.Supp. 91, affirmed 
as modified 571 F.2d 651, 187 U.S.App.D.C. 
217. Licenses &* 3 



§ 47—2837. Secondhand dealers; classification; licensing; stolen property. 

(a) The Council of the District of Columbia is authorized and empowered to 
classify dealers in secondhand personal property (referred to in this section as 

284 



GENERAL LICENSE LAW § 47-2837 

"dealers") and the Mayor of the District of Columbia is authorized and 
empowered to fix and collect a license fee for each such class of dealer, which 
fee, in the judgment of the Mayor, will be commensurate with the cost to the 
District of Columbia of inspection, supervision, and regulation of such class of 
dealer. 

(b) In classifying dealers the Council may take into consideration the kind of 
property dealt in, whether the property is retained by the dealer for sale at 
retail, whether the property is disposed of by the dealer out of the District of 
Columbia, whether the property is disposed of by the dealer as junk or 
otherwise, and such other criteria as the Council may deem appropriate. 

(c) Any person engaging in the business of buying, selling, trading, exchang- 
ing, or dealing in secondhand personal property of any description, including 
the return of unused portion of any ticket, order, or token purporting to 
evidence the right of the holder or possessor thereof to be transported by any 
railroad or other common carrier, however operated, from one state or territo- 
ry of the United States, or from the District of Columbia, to any other state or 
territory of the United States or to the District of Columbia, shall be regarded 
as a dealer, and shall obtain the appropriate license and pay the fee therefor 
fixed by the Mayor. For the purposes of this section, the term "secondhand 
personal property" shall not include any item of personal property: 

(1) Which the possessor thereof has acquired as part payment or allowance 
on the sale by such possessor of a new or rebuilt item of personal property; 

(2) Which the possessor thereof has acquired by reason of its return to him 
for credit, refund, or exchange by a person having purchased such item from 
such possessor; or 

(3) Which is offered for sale, trade, or exchange by the person who 
repossesses the same. 

(d) When any property has been stolen and sold in the District of Columbia 
to a dealer under such circumstances that the Mayor of the District of 
Columbia, after such dealer has been afforded a hearing, is satisfied that such 
dealer had cause to believe, or could have ascertained by reasonable inquiry or 
investigation that the property was stolen, and that the dealer did not make 
reasonable inquiry or investigation as to the title of the seller before making the 
purchase, the Mayor is authorized and directed to revoke the license of such 
dealer; and this action shall not be a bar to criminal prosecution for receiving 
stolen goods; provided, that nothing in this subsection shall be construed as 
prohibiting the Mayor from suspending or revoking the license of such dealer 
under the authority contained in § 47-2844. 

(e) Any license issued pursuant to this section for Class A and Class C shall 
be issued as an Inspected Sales and Services endorsement to a basic business 
license under the basic business license system as set forth in subchapter I-A of 
this chapter. Any other license issued pursuant to this section shall be issued 
as a General Sales endorsement to a basic business license. 

(July 1, 1902, 32 Stat. 627, ch. 1352, § 7, par. 39; July 1, 1932, 47 Stat. 558, ch. 366; 
July 3, 1956, 70 Stat. 491, ch. 511, § 1; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 
DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(33), 46 DCR 3142; Oct. 28, 
2003, D.C. Law 15-38, § 3(hh)(4)(V), 50 DCR 6913.) 

285 



§ 47-2837 



TAXATION, LICENSING, FEES, ETC. 



Prior Codifications 

1981 Ed., § 47-2837. 
1973 Ed., § 47-2339. 



Effect of Amendments 

D.C. Law 15-38, in subsec. (e), substituted 
"as an Inspected Sales and Services endorse- 
ment to a basic business license under the ba- 
sic" for "as a Class A Inspected Sales and 
Services endorsement to a master business li- 
cense under the master" and "General Sales 
endorsement to a basic " for "Class B General 
Sales endorsement to a master". 



Historical and Statutory Notes 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(V) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 11, 2003, 50 DCR 6896). 



Legislative History of Laws 

For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-38, see notes following 
§ 47-2404. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 

committees, see § 1-321.02. 
Mayor, Council and other offices, police power regulations, authorization, see § 1-303.01. 



Key Numbers 

Consumer Credit ®= :> 6. 

Licenses <s>16(ll). 

Westlaw Topic Nos. 238, 92B. 



Library References 

Encyclopedias 

CJ.S. Interest and 

§§ 352 to 357. 



Usury; Consumer Credit 



Notes of Decisions 



Double jeopardy and collateral estoppel 
Examination of witnesses 4 
Record keeping 1 
Right to trial by jury 3 



1 . Record keeping 

Dealer in old and used phonograph records 
who held secondhand dealer's license was deal- 
er in "secondhand personal property" and sub- 
ject to requirement that records be kept. 
D.C. Code 1961, § 47-2339. Draisner v. District 
of Columbia (App. 1965) 212 A.2d 612. Licens- 
es <&* 25 

That dealers in secondhand books were ex- 
empted from certain requirements of regulation 
requiring keeping of records did not require 
that dealer in secondhand phonograph records 
be similarly exempted. D.C. Code 1961, 
§ 47-2339. Draisner v. District of Columbia 
(App. 1965) 212 A.2d 612. Licenses <®=> 25 

Dealer in secondhand phonograph records 
could not complain that record keeping regula- 
tion imposed upon him unreasonable burden 
where he had made no effort whatever to com- 
ply with regulation. D.C. Code 1961, § 47-2339. 
Draisner v. District of Columbia (App. 1965) 
212 A. 2d 612. Constitutional Law <^ 42.4 

It would not be assumed that regulation re- 
quiring secondhand dealers to keep certain rec- 
ords would be construed and applied in unrea- 
sonable manner by those whose duties it was to 
enforce regulation. D.C. Code 1961, § 47-2339. 



Draisner v. District of Columbia (App. 1965) 
212 A.2d 612. Constitutional Law <^ 48(4.1) 

2. Double jeopardy and collateral estoppel 

The District of Columbia was collaterally es- 
topped to relitigate in criminal prosecution is- 
sue whether art dealer was required to obtain 
secondhand dealer's license where issue had 
been fully litigated before the Board of Appeals 
and Review and issue decided in favor of dealer. 
D.C.C.E. §§ 47-2339(c), 2347; Reorganization 
Order No. 50, D.C.C.E. Tit. 1 App. II; Organiza- 
tion Order No. 112, D.C.C.E. Tit. 1 App. III. 
District of Columbia v. Fisher (App. 1969) 258 
A.2d 456. Judgment <^> 641 

Finding that defendant was not guilty of con- 
ducting business dealing in secondhand person- 
al property without first having obtained license 
to do so did not bar later information alleging 
that same offense had been committed after first 
judgment. D.C.Code 1961, § 47-2339. District 
of Columbia v. King (App. 1964) 201 A.2d 530, 
appeal dismissed 345 F.2d 440, 120 U.S.App. 
D.C. 223. Double Jeopardy <^=> 152 

3. Right to trial by jury 

Engaging in business of selling secondhand 
property, such as unused portion of railway 
excursion tickets, without license, was not in- 
dictable at common law and is at most but an 
infringement of local police regulations and its 
moral quality is relatively inoffensive, as regards 
right to trial by jury. Act July 1, 1902, § 7, par. 



286 



GENERAL LICENSE LAW 



§ 47-2838 



39, as amended bv Act July 1, 1932, 47 Stat. 
558; D.C.Code 1929, T. 18, § 165; Const, art. 
3, § 2, cl. 3; Amend. 6. District of Columbia v. 
Clawans, U.S.Dist.Col.1937, 57 S.Ct. 660, 300 
U.S. 617, 81 L.Ed. 843. Jury <$=> 22(2) 

In prosecution for engaging, without license, 
in business of dealer in secondhand personalty 
consisting of unused portions of railway excur- 
sion tickets, accused held not entitled to jury 
trial, notwithstanding statute creating offense 
permitted punishment by fine of not more than 
$300 or imprisonment for not more than 90 
days and notwithstanding accused was not enti- 
tled to appeal as of right. Act July 1, 1902, § 7, 
par. 39, as amended by Act July 1, 1932, 47 
Stat. 558; D.C.Code 1929, T. 18, § 165; 
D.C.Code 1929, T. 18, § 28; U.S.C.A.Const. art. 

3, § 2, cl. 3; Amend. 6. District of Columbia v. 
Clawans, U.S.Dist.Col.1937, 57 S.Ct. 660, 300 
U.S. 617, 81 L.Ed. 843. Jury <3=> 22(2) 

4. Examination of witnesses 

In prosecution for engaging, without license, 
in business of dealer of unused portions of rail- 
way excursion tickets, where defense was sug- 
gested mistaken identity of accused and alibi, 
sustaining objections to questions whether ac- 
cused had been pointed out to witness, and 
whether another witness had any trouble in 
knowing accused at trial, and whether he had 
seen her before date of alleged sale of tickets to 
which he testified held error, since answers 
might have established contradiction in testimo- 
ny of witnesses. Act July 1, 1902, § 7, par. 39, 
as amended by Act July 1, 1932, 47 Stat. 558. 
District of Columbia v. Clawans, U.S.Dist.Col. 
1937, 57 S.Ct. 660, 300 U.S. 617, 81 L.Ed. 843. 
Witnesses <&=» 330(1) 

In prosecution for engaging, without license, 
in business of dealer in unused portions of rail- 



way excursion tickets, where woman witness 
had testified that one of sales took place in 
presence of her husband and of two railroad 
police witnesses, and on cross-examination 
could not remember whether any one besides 
her husband was present, refusing to permit 
accused to ask husband whether railroad police 
witnesses were known to him or to ask one of 
railroad police witnesses whether he knew hus- 
band and wife before date of alleged sale held 
error. Act July 1, 1902, § 7, par. 39, as amended 
by Act July 1, 1932, 47 Stat. 558. District of 
Columbia v. Clawans, U.S.Dist.Col.1937, 57 
S.Ct. 660, 300 U.S. 617, 81 L.Ed. 843. Wit- 
nesses <£=> 330(1) 

In prosecution for engaging without license in 
business of dealer of unused portions of railway 
excursion tickets where woman witness had tes- 
tified that one of sales took place in presence of 
her husband and of two railroad police wit- 
nesses, refusal to permit cross-examination of 
husband, wife, or railroad police witnesses, as 
to whether husband had come to Washington, 
by prearrangement held error. Act July 1, 1902, 
§ 7, par. 39, as amended by Act July 1, 1932, 47 
Stat. 558. District of Columbia v. Clawans, 
U.S.Dist.Col.1937, 57 S.Ct. 660, 300 U.S. 617, 
81 L.Ed. 843. Witnesses <3=> 330(1) 

In prosecution for engaging, without license, 
in business of dealer of unused portions of rail- 
way excursion tickets, refusing to permit ac- 
cused to make inquiries as to corroborative 
details such as time of day when witnesses 
arrived in Washington on dates of alleged sale, 
and place of residence of witness held error. Act 
July 1, 1902, § 7, par. 39, as amended by Act 
July 1, 1932, 47 Stat. 558. District of Columbia 
v. Clawans, U.S.Dist.Col.1937, 57 S.Ct. 660, 300 
U.S. 617, 81 L.Ed. 843. Witnesses &=> 330(1) 



§ 47—2838. Dealers in dangerous weapons. 

(a) Dealers in dangerous or deadly weapons shall pay a license tax of $300 
per annum. No license shall issue hereunder without the approval of the Chief 
of Police, and the Council of the District of Columbia is authorized and 
empowered to make and promulgate regulations for the conduct of the business 
of persons licensed hereunder, including the power to require a record to be 
kept of all sales of deadly or dangerous weapons, to prescribe a form therefor, 
and to require reports of all such sales to the Chief of Police at such time as the 
Council may deem advisable. 

(b) Any license issued pursuant to this section shall be issued by the Metro- 
politan Police Department as a Public Safety endorsement to a basic business 
license under the basic business license system as set forth in subchapter I-A of 
this chapter. 

(July 1, 1902, 32 Stat. 628, ch. 1352, § 7, par. 40; July 1, 1932, 47 Stat. 558, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 104(x), 23 DCR 2461; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(34), 
46 DCR 3142; Oct. 28, 2003, D.C. Law 15-38, § 3(hh)(4)(W), 50 DCR 6913.) 

287 



§ 47-2838 



TAXATION, LICENSING, FEES, ETC. 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2838. 
1973 Ed., § 47-2340. 

Effect of Amendments 

D.C. Law 15-38, in subsec. (b), substituted 
"Public Safety endorsement to a basic business 
license under the basic" for "Class A Public 
Safety endorsement to a master business license 
under the master". 

Emergency Act Amendments 

For temporary (90 day) amendment of sec- 
tion, see § 3(hh)(4)(W) of Streamlining Regula- 
tion Emergency Act of 2003 (D.C. Act 15-145, 
August 11, 2003, 50 DCR 6896). 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 



For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-38, see notes following 
§ 47-2404. 

Miscellaneous Notes 

Office of Major and Superintendent of Metro- 
politan Police abolished: The Office of the Ma- 
jor and Superintendent of Metropolitan Police 
was abolished and all functions of that office 
transferred to and vested in the Chief of Police. 
The Assistant Superintendent, Executive Officer 
of the Metropolitan Police Department was des- 
ignated "Deputy Chief of Police, Executive Offi- 
cer"; the Assistant Superintendent of the Met- 
ropolitan Police in command of the Detective 
Bureau was designated "Deputy Chief of Po- 
lice, Chief of Detectives"; and each other Assis- 
tant Superintendent of the Metropolitan Police 
was designated "Deputy Chief of Police" by Re- 
organization Order No. 7, dated September 16, 
1952. Reorganization Order No. 7 was re- 
placed by Organization Order No. 153, dated 
November 10, 1966. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 



Key Numbers 

Licenses <3=>16(12). 
Westlaw Topic No. 238. 



In general 1 



Library References 



Notes of Decisions 



1. In general 

Firearms Control Regulations Act of 1975 
would not prohibit company from selling hand- 
guns to qualified residents, but such sales would 



be subject to District of Columbia Council's 
authority to regulate conduct of dealers in dan- 
gerous or deadly weapons. D.C.C.E. 
§§ 6-181 1(a), (a)(1), 6-1852, 47-2340. Mcin- 
tosh v. Washington, 1978, 395 A.2d 744. Weap- 
ons «@=» 3 



§ 47-2839, Private detectives; "detective" defined; regulations. 

(a) Private detectives, or detective agencies, by whatsoever name called, shall 
pay a license tax of $158 per annum; provided, that no license shall be issued 
under this section without the approval of the Chief of Police. 

(b) For the purpose of this section, the term "detective" or "detective 
agency" means and includes any person, firm, or corporation engaged in the 
business of, or advertising, or representing himself, or itself, as being engaged 
in the business of detecting, discovering, or revealing crime or criminals, or 
securing information for evidence relating thereto, or discovering or revealing 
the identity, whereabouts, character, or actions of any person or persons, thing 
or things. 

288 



GENERAL LICENSE LAW § 47-2839 

(c) It shall be unlawful for any person to engage in the business of detective, 
or operate, manage, or conduct a detective agency, for profit or gain, or to 
advertise or represent his business to be that of a detective, or that of 
conducting, managing, or operating a detective agency, without first obtaining 
a license so to do. 

(d) The Council of the District of Columbia is authorized and empowered to 
make such reasonable regulations as it deems advisable for the government and 
conduct of the business of private detectives licensed hereunder, and the Mayor 
of the District of Columbia is authorized and empowered to revoke the license 
of a private detective when in his judgment such is deemed advisable in the 
public interest. 

(e) All laws which govern the Metropolitan Police force of the District of 
Columbia in the matters of persons, property, or money shall be applicable to 
all private detectives licensed hereunder, and such detectives shall make like 
returns and dispositions of such matters as is required by existing law and the 
rules of the Mayor of the District of Columbia governing the Metropolitan 
Police Department. 

(f) Any license issued pursuant to this section shall be issued as a Public 
Safety endorsement to a basic business license under the basic business license 
system as set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 628, ch. 1352, § 7, par. 41; July 1, 1932, 47 Stat. 559, ch. 366; 
Sept 14, 1976, D.C. Law 1-82, title I, § 104(y), 23 DCR 2461; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(35), 
46 DCR 3142; Oct, 28, 2003, D.C. Law 15-38, § 3(hh)(4)(X), 50 DCR 6913.) 

Historical and Statutory Notes 

Prior Codifications For Law 15-38, see notes following 

1981 Ed., § 47-2839. § 47-2404. 

1973 Ed., § 47-2341. 

„ pp „ m . Miscellaneous Notes 

Effect ot Amendments . r . 

D.C. Law 15-38, in subsec. (f), substituted office of Major and Superintendent of Metro- 
"Public Safety endorsement to a basic business pohtan Police abolished: The Office of the Ma- 
license under the basic" for "Class A Public J or and Superintendent of Metropolitan Police 
Safety endorsement to a master business license wa $ abolished and all functions of that office 
under the master". transferred to and vested in the Chief of Police. 

The Assistant Superintendent, Executive Officer 

Emergency Act Amendments of the Metropolitan Police Department was des- 

For temporary (90 day) amendment of sec- ignated "Deputy Chief of Police, Executive Offi- 

tion, see § 3(hh)(4)(X) of Streamlining Regula- cer ". the Assistant Superintendent of the Met- 

tion Emergency Act of 2003 (D.C. Act 15-145, ropolitan Po i ice in command of the Detective 

August 11, 2003, 50 DCR 6896). J^ wag designated « Deputy chief of Po- 

Legislative History of Laws uce > Chief of Detectives"; and each other Assis- 

For legislative history of D.C. Law 1-82, see tant Superintendent of the Metropolitan Police 

Historical and Statutory Notes following was designated "Deputy Chief of Police" by Re- 

§ 47_2808. organization Order No. 7, dated September 16, 

For legislative history of D.C. Law 12-261, 1952. Reorganization Order No. 7 was re- 
see Historical and Statutory Notes following placed by Organization Order No. 153, dated 
§ 47-2801. * November 10, 1966. 

Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

289 



§ 47-2839 



TAXATION, LICENSING, FEES, ETC. 



Metropolitan police, private detectives, see §§ 5-121.01 to 5-121.04. 



Key Numbers 

Detectives <@=»3. 
Westlaw Topic No. 125. 



Library References 

Encyclopedias 

C.J.S. Detectives §§ 1, 6 to 8. 

Notes of Decisions 



Malicious prosecution proceedings 1 



1. Malicious prosecution proceedings 

As affecting private detective's right to main- 
tain an action for malicious prosecution based 
on institution of administrative proceedings re- 
sulting in refusal to renew detective's license, 
absence of right of appeal to the courts was 
immaterial, and if some judicial element was 
essential, it would be supplied by fact that dis- 
trict commissioners' action in arbitrarily refus- 
ing or revoking a license would be reviewable, if 
in no other way, by independent action in equi- 
ty. D.C.Code 1940, §§ 47-2101, 47-2341. Mel- 
vin v. Pence, 1942, 130 F.2d 423, 143 A.L.R. 
149, 76 U.S.App.D.C. 154. Malicious Prosecu- 
tion <3==> 1 2 

Private detective sustained "special injury" 
sufficient to sustain action for malicious prose- 
cution based on institution of administrative 
proceedings resulting in refusal to renew detec- 
tive's license, where proceedings in no way in- 
volved protection of defendants' interests, detec- 
tive's livelihood depended on license, license 
was in effect revoked, and for nearly a month 
detective was disabled from carrying on his 
work. D.C.Code 1940, § 47-2341. Melvin v. 
Pence, 1942, 130 F.2d 423, 143 A.L.R. 149, 76 
U.S.App.D.C. 154. Malicious Prosecution <®=> 
14 

That private detective kept his office open for 
collection of money previously earned or that he 
later secured permission to operate pending dis- 



position of appeal did not preclude detective 
from maintaining malicious prosecution action 
based on institution of administrative proceed- 
ings resulting in refusal to renew his license, 
and that factor went only to reduce his dam- 
ages. D.C.Code 1940, § 47-2341. Melvin v. 
Pence, 1942, 130 F.2d 423, 143 A.L.R. 149, 76 
U.S.App.D.C. 154. Malicious Prosecution ^ 
14 

In private detective's action for malicious 
prosecution based on institution of administra- 
tive proceedings resulting in refusal to renew 
detective's license, defendants could not suc- 
cessfully contend that they did not institute or 
instigate proceedings, where they did not deny 
making charge to licensing officials with intent 
to secure revocation of license or refusal to 
renew it, and defendants' complaint brought 
about official action and all that followed. 
D.C.Code 1940, § 47-2341. Melvin v. Pence, 
1942, 130 F.2d 423, 143 A.L.R. 149, 76 
U.S.App.D.C. 154. Malicious Prosecution €=> 3 

$1,250 to private detective for malicious pros- 
ecution of administrative proceedings resulting 
in refusal to renew detective's license was not 
excessive in view of interruption of business, 
expense of defending against charge, including 
attorneys' fees, injury to business and personal 
reputation, and emotional disturbance involved. 
D.C.Code 1940, § 47-2341. Melvin v. Pence, 
1942, 130 F.2d 423, 143 A.L.R. 149, 76 
U.S.App.D.C. 154. Malicious Prosecution <£=> 
69 



§ 47-2840. Fortune-telling. [Repealed] 

(July 1, 1902, 32 Stat. 628, ch. 1352, § 7, par. 43; July 1, 1932, 47 Stat. 562, ch. 366; 
1973 Ed„ § 47-2342; Sept. 14, 1976, D.C. Law 1-82, title I, § 104(z), 23 DCR 2461; 
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 
12-261, § 2003(pp)(36), 46 DCR 3142.) 

Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2840. 
1973 Ed., § 47-2342. 

Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 



For legislative history of D.C. Law 12-261, 
see Historical and Statutory Notes following 
§ 47-2832.01. 

Miscellaneous Notes 

Office of Major and Superintendent of Metro- 
politan Police abolished: The Office of the Ma- 
jor and Superintendent of Metropolitan Police 
was abolished and all functions of that office 



290 



GENERAL LICENSE LAW § 47-2842 

transferred to and vested in the Chief of Police. lice, Chief of Detectives"; and each other Assis- 

The Assistant Superintendent, Executive Officer tant Superintendent of the Metropolitan Police 

of the Metropolitan Police Department was des- was designated "Deputy Chief of Police" by Re- 

ignated "Deputy Chief of Police, Executive Offi- organization Order No. 7, dated September 16, 

cer"; the Assistant Superintendent of the Met- 1952. Reorganization Order No. 7 was re- 

ropolitan Police in command of the Detective placed by Organization Order No. 153, dated 

Bureau was designated "Deputy Chief of Po- November 10, 1966. 

§ 47—2841. Exposing persons or animals as targets prohibited. 

No person shall set up, operate, or conduct any business or device by or in 
which any person, animal, or living object shall act or be exposed as a target 
for any ball, projectile, missile, or thing thrown or projected for or in consider- 
ation of profit or gain, directly or indirectly. 

(July 1, 1902, 32 Stat. 628, ch. 1352, § 7, par. 44; July 1, 1932, 47 Stat. 562, ch. 366; 
enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2841. 
1973 Ed., § 47-2343. 



Historical and Statutory Notes 



Cross References 



Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 
Key Numbers Encyclopedias 

District of Columbia ©=>18. c j >s# Architects §§ 1 to 3, 7. 

Ucenses «=»n(l). c j s District of Columbia §§ 13 to 18 

Westlaw Topic Nos. 132, 238. 

§ 47—2842. Council of the District of Columbia may regulate, modify, or 
eliminate license requirements. 

(a) The Council of the District of Columbia is authorized and empowered, 
when in its discretion such is deemed advisable, to require a license of other 
businesses or callings not listed in this chapter or Chapter 30 of this title and 
which, in its judgment, require inspection, supervision, regulation, or any other 
activity or expenditure by any municipal agencies; and the Council of the 
District of Columbia is further authorized and empowered to fix the license fee 
therefor in such amount as, in its judgment, will be not less than the cost to the 
District of Columbia of such inspection, supervision, regulation, or other 
activity or expenditure. The Council is further authorized and empowered in 
its discretion to modify any of the provisions of this chapter or Chapter 30 of 
this title so far as eliminating therefrom any business or calling in this chapter 
or Chapter 30 of this title required to be licensed, and the Council is further 
authorized and empowered in its discretion to raise or lower the amount of the 
license fee provided in this chapter or Chapter 30 of this title, when in its 
judgment such increase or decrease is warranted. 

(b) The fee for an original or renewal license for motor vehicle driving 
instructors shall be $78. 

291 



§ 47-2842 



TAXATION, LICENSING, FEES, ETC. 



(c) Notwithstanding subsection (a) of this section, no licensing fees shall be 
charged to any child development home as defined in § 4-401(3). 

(d) The Council shall make such regulations, modifications, or eliminations 
of licensing requirements consistent with the basic business license system as 
set forth in subchapter I-A of this chapter. 

(July 1, 1902, 32 Stat. 628, ch. 1352, § 7, par. 45; July 1, 1932, 47 Stat 562, ch. 366; 
Sept. 14, 1976, D.C. Law 1-82, title I, § 108, 23 DCR 2461; Apr. 3, 1982, D.C. Law 
4-97, § 7, 29 DCR 765; Aug. 17, 1991, D.C. Law 9-30, § 7, 38 DCR 4215; enacted, Apr. 
9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; Apr. 20, 1999, D.C. Law 12-255, § 3(b), 
46 DCR 1279; Apr. 20, 1999, D.C. Law 12-261, § 2003(pp)(37), 46 DCR 3142; June 5, 
2003, D.C. Law 14-307, § 1702, 49 DCR 11664; Apr. 13, 2005, D.C. Law 15-354, 
§ 73(1)(3), 52 DCR 2638.) 



Prior Codifications 

1981 Ed., § 47-2842. 
1973 Ed., § 47-2344. 



Historical and Statutory Notes 

view Emergency Act of 2003 (D.C. Act 15-103, 
June 20, 2003, 50 DCR 5499). 



Effect of Amendments 

D.C. Law 14-307, in subsec. (b), substituted 
"$78" for "$50". 

D.C. Law 15-354, in subsec. (d), substituted 
"basic business license system" for "master 
business licensing scheme". 

Temporary Amendments of Section 

For temporary (225 day) amendment of sec- 
tion, see § 114(a) of Omnibus Budget Support 
Temporary Act of 1991 (D.C. Law 9-19, August 
17, 1991, law notification 38 DCR 5786). 

Emergency Act Amendments 

For temporary amendment of section, see 
§ 3(b) of the Child Development Home Pro- 
motion Emergency Amendment Act of 1998 
(D.C. Act 12-444, October 9, 1998, 45 DCR 
7304), and § 3(b) of the Child Development 
Home Promotion Legislative Review Emergen- 
cy Amendment Act of 1998 (D.C. Act 12-604, 
January 20, 1999, 45 DCR 1281). 

For temporary (90-day) amendment of sec- 
tion, see § 3(b) of the Child Development Home 
Promotion Congressional Review Emergency 
Amendment Act of 1999 (D.C. Act 13-57, April 
16, 1999, 46 DCR 3862). 

For temporary (90 day) amendment of sec- 
tion, see § 1702 of Fiscal Year 2003 Budget 
Support Amendment Emergency Act of 2002 
(D.C. Act 14-544, December 4, 2002, 49 DCR 
11700). 

For temporary (90 day) amendment of sec- 
tion, see § 1702 of the Fiscal Year 2003 Budget 
Support Amendment Congressional Review 
Emergency Act of 2003 (D.C. Act 15-27, Febru- 
ary 24, 2003, 50 DCR 2151). 

For temporary (90 day) amendment of sec- 
tion, see § 1702 of Fiscal Year 2003 Budget 
Support Amendment Second Congressional Re- 



Legislative History of Laws 

For legislative history of D.C. Law 1-82, see 
Historical and Statutory Notes following 
§ 47-2808. 

Law 4-97, the "Motor Vehicle Services Fees 
and Driver Education Support Act of 1982," 
was introduced in Council and assigned Bill No. 
4-337, which was referred to the Committee on 
Transportation and Environmental Affairs. The 
Bill was adopted on first and second readings 
on January 12, 1982, and January 26, 1982, 
respectively. Signed by the Mayor on February 
9, 1982, it was assigned Act No. 4-155 and 
transmitted to both Houses of Congress for its 
review. 

Law 9-30, the "District of Columbia Motor 
Vehicle Services Fees Amendment Act of 1991," 
was introduced in Council and assigned Bill No. 
9-163, which was referred to the Committee on 
Public Works. The Bill was adopted on first 
and second readings on June 4, 1991, and June 
18, 1991, respectively. Signed by the Mayor on 
July 2, 1991, it was assigned Act No. 9-57 and 
transmitted to both Houses of Congress for its 
review. 

Law 12-255, the "Child Development Home 
Promotion Amendment Act of 1998," was intro- 
duced in Council and assigned Bill No, 12-820, 
which was referred to the Committee on Hu- 
man Services. The Bill was adopted on first 
and second readings on December 1, 1998, and 
December 15, 1998, respectively. Signed by the 
Mayor on December 29, 1998, it was assigned 
Act No. 12-603 and transmitted to both Houses 
of Congress for its review. D.C. Law 12-255 
became effective on April 20, 1999. 

For legislative history of D.C. Law 12-261, 
see Historical and Statutorv Notes following 
§ 47-2801. 



292 



GENERAL LICENSE LAW 



For Law 
§ 47-903. 

For Law 
§ 47-340.03. 



14-307, see notes following 
15-354, see notes following 



§ 47-2842 

Note 4 

References in Text 

Chapter 30 of this title, referred to throughout 
subsection (a) of this section, was repealed by 
D.C. Law 5-136. 

Miscellaneous Notes 

District of Columbia Drug Manufacture and 
Distribution Licensure Act of 1990: See D.C. 
Law 8-137, codified as §§ 8-131, 8-137 and 
33-1001 etseq. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 



Key Numbers 

District of Columbia ©^lS. 

Licenses <3=>2, 8(2). 

Westlaw Topic Nos. 132, 238. 



Constitutional rights of applicants 3 

Construction of regulations 8 

Police powers 2 

Propriety of fees 6 

Propriety of licensure 5 

Purpose of licensure 4 

Validity 1 

Validity of regulations 7 



1. Validity 

Licensing statute authorizing commissioners 
of District of Columbia when in their discretion 
such is advisable to require a license of other 
businesses or callings not listed is a proper 
delegation of power, and regulations promulgat- 
ed thereunder are valid provided determination 
of commissioners is made by reasonable stan- 
dards and is not arbitrary. D.C. Code 1940, 
§ 47-2344. Savage v. District of Columbia (Cr. 
App. 1947) 54 A.2d 562. Administrative Law 
And Procedure <&=> 390.1; Constitutional Law 
<$=> 63(1); Licenses <&=> 21 

2. Police powers 

Municipality had authority to enact regulation 
imposing disposal charge on commercial refuse 
haulers even though no such charge was im- 
posed on governmental agencies or for residen- 
tial refuse. D.C.C.E. §§ 1-226, 6-501, 6-504, 
6-811 et seq., 47-2344. Metropolitan D. C. 
Refuse Haulers Ass'n v. Washington, 1972, 360 
F.Supp. 281, affirmed 479 F.2d 1191, 156 
U.S. App. D.C. 208. Municipal Corporations <S=> 
607 

The council of the District of Columbia has 
broad authority to regulate business and profes- 
sional licenses, and to promulgate regulations 
implementing those licensing powers. 



Library References 

Encyclopedias 

CJ.S. Architects § 2. 

C.J.S. District of Columbia §§ 13 to 18. 

Notes of Decisions 

D.C.Code 1978 Supp. § 47-2344; D.C.Code 
1973, § 47-2345(a). Woods v. District of Co- 
lumbia Nurses' Examining Bd., 1981, 436 A.2d 
369. Licenses Q^ 3 

Under licensing statute authorizing Commis- 
sioners of District of Columbia, when in their 
discretion such is advisable, to require a license 
of other businesses or callings not listed specifi- 
cally in Code, Commissioners have the right to 
make reasonable classifications. D.C.Code 
1951, §§ 47-2301 et seq., 47-2344. Abdow v. 
District of Columbia (Cr.App. 1954) 108 A.2d 
374. Licenses <^ 7(2) 



3. Constitutional rights of applicants 

Denial of petitioner's application for rein- 
statement as licensed registered nurse effective- 
ly precluded her from practicing her profession 
just as much as did initial revocation of her 
license; thus, due process clause of Fifth 
Amendment guaranteed petitioner right to hear- 
ing on her application for reinstatement and 
since application also fell within definition of 
"contested case," that hearing was required. 
D.C.Code 1978 Supp. §§ 1-1502(8), 1-1509, 
47-2344; U.S.C.A.Const.Amend. 5. Woods v. 
District of Columbia Nurses' Examining Bd., 
1981, 436 A.2d 369. Constitutional Law <&* 
287.2(5) 

4. Purpose of licensure 

The law providing for license for sale of arti- 
cles of merchandise on public streets is a regu- 
latory measure, and its aim is not to impose a 
tax for general revenue purposes but to provide 
a fee commensurate with costs of inspection, 
supervision, or regulation. D.C.Code 1940, 
§§ 47-2305, 47-2336, 47-2344, 47-2347. Bu- 



293 



§ 47-2842 

Note 4 

sey v. District of Columbia, 1943, 138 F.2d 592, 
78 U.S.App.D.C. 189. Licenses &* 1 

Licensing statutes, while primarily designed 
to protect the public, should be construed and 
administered in such a way that capable and 
deserving applicants, possessing the requisite 
qualifications, are not denied the right to gain 
or to continue a livelihood in the practice of 
their calling. Zhang v. District of Columbia 
Dept. of Consumer and Regulatory Affairs, 
2003, 834 A.2d 97. Licenses <&> 8(1) 

License required by police regulation, defin- 
ing a mechanical amusement machine to mean 
any machine, device, or appliance, except music 
machine, offered for use by the public, as a 
game, entertainment, or amusement which may 
be operated or caused to operate by the inser- 
tion of a coin, and providing that owners or 
operators of establishments in which mechani- 
cal amusement machines are offered for public 
use shall obtain an annual license and pay an 
annual license fee of $12 for first three ma- 
chines, plus $12 for each additional three ma- 
chines or fraction thereof, was on the calling 
and not the machine. D.C.Code 1951, 
§§ 47-2301 et seq., 47-2344. Abdow v. District 
of Columbia (Cr.App. 1954) 108 A.2d 374. Li- 
censes ©^ 1 1(1) 

The purpose of licensing statutes would be 
frustrated if recovery were permitted for work 
performed without a license, or when the con- 
tract is entered before the issuance of a license, 
or when some of the preliminary work is done 
before a license is issued, and the balance of the 
work is completed after the license has issued. 
Cevern, Inc. v. Ferbish, 120 WLR 2645 (Super. 
Ct. 1992). 

5. Propriety of licensure 

Under licensing statute authorizing Commis- 
sioners of District of Columbia, when in their 
discretion such is advisable, to require a license 
of other businesses or callings not listed specifi- 
cally in Code, Commissioners have the right to 
make reasonable classifications. D.C.Code 
1951, §§ 47-2301 et seq., 47-2344. Abdow v. 
District of Columbia (Cr.App. 1954) 108 A.2d 
374. Licenses*^ 7(2) 

Under licensing statute authorizing Commis- 
sioners of District of Columbia, when in their 
discretion such is advisable, to require a license 
of other businesses or callings not listed specifi- 
cally, Commissioners had power to require a 
license for mechanical amusements designed 
for use by public such as a mechanical amuse- 
ment horse. D.C.Code 1951, §§ 47-2301 et 
seq., 47-2344. Abdow v. District of Columbia 
(Cr.App. 1954) 108 A.2d 374. Licenses <S=> 6 

6, Propriety of fees 

As the business of disposing of solid waste is 
not a business or calling otherwise listed in 



TAXATION, LICENSING, FEES, ETC. 

licensing statutes, the District of Columbia may 
fix a license fee for the disposal of such wastes 
in such amount as will be commensurate with 
the cost to the District of regulating the disposal 
of such wastes, but any fee would be illegal to 
the extent that the revenue therefrom exceeded 
applicable costs. D.C.C.E. §§ 47-2301 to 
47-2350, 47-2344. Metropolitan D. C. Refuse 
Haulers Ass'n v. Washington, C.A.D.C.1973, 479 
F.2d 1191, 156 U.S.App.D.C. 208. Licenses ©^ 
7(9) 

Where licenses issued for collection and 
transportation of solid wastes in or through the 
District of Columbia did not cover disposal of 
solid wastes in the District, separate disposal fee 
of $5 per ton was a "license fee" authorized by 
statute, to the extent that the revenue therefrom 
was commensurate with the costs of supervision 
and regulation. D.C.C.E. §§ 1-226, 6-501, 
6-504, 6-811, 6-812, 47-2344. Metropolitan D. 
C. Refuse Haulers Ass'n v. Washington, 
C.A.D.C.1973, 479 F.2d 1191, 156 U.S.App.D.C. 
208. Licenses &» 7(9) 

License required by police regulation, defin- 
ing a mechanical amusement machine to mean 
any machine, device, or appliance, except music 
machine, offered for use by the public, as a 
game, entertainment, or amusement which may 
be operated or caused to operate by the inser- 
tion of a coin, and providing that owners or 
operators of establishments in which mechani- 
cal amusement machines are offered for public 
use shall obtain an annual license and pay an- 
nual license fee of $12 for first three machines, 
plus $12 for each additional three machines or 
fraction thereof, was one for regulation and not 
for revenue. D.C.Code 1951, §§ 47-2301 et 
seq., 47-2344. Abdow v. District of Columbia 
(Cr.App. 1954) 108 A.2d 374. Licenses^ 11(1) 

In prosecution of owner of a mechanical 
amusement horse for failure to have license 
required by regulation of Commissioners of Dis- 
trict of Columbia, burden was on owner of 
machine to show that license fee bore no rea- 
sonable relation to cost of regulating, inspecting 
or supervising the mechanical horse. D.C.Code 
1951, §§ 47-2301 et seq., 47-2344. Abdow v. 
District of Columbia (Cr.App. 1954) 108 A.2d 
374. Licenses &> 42(4) 

In absence of evidence to the contrary, it is 
presumed that a license fee is reasonable and 
proportionate to the required cost of supervi- 
sion. D.C.Code 1951, §§ 47-2301 et seq., 
47-2344. Abdow v. District of Columbia (Cr. 
App. 1954) 108 A.2d 374. Licenses <&* 7(9) 

7. Validity of regulations 

A regulation of Commissioners of District of 
Columbia requiring a license of owners or oper- 
ators of mechanical amusement machines, such 
as a mechanical amusement horse for small 
children, was not objectionable on ground that 



294 



GENERAL LICENSE LAW 



§ 47-2844 



such a mechanical horse machine was not in 
existence at time regulation was adopted. 
D.C.Code 1951, §§ 47-2301 et seq., 47-2344. 
Abdow v. District of Columbia (Cr.App. 1954) 
108A.2d374. Licenses^ 7(1) 

Regulation of Commissioners of District of 
Columbia defining a mechanical amusement 
machine as any machine, device, or appliance, 
except music machine, and requiring a license 
fee based on number of machines, was not 
discriminatory in exempting music machines or 
grouping all other mechanical amusement ma- 
chines in one class. D.C.Code 1951, 
§§ 47-2301 et seq., 47-2344. Abdow v. District 
of Columbia (Cr.App. 1954) 108 A.2d 374. Li- 
censes C=? 7(3) 

A regulation of the commissioners of the Dis- 
trict of Columbia defining a rooming house for 
licensing purposes as a building occupied for a 
consideration by more than four persons who 



are not members of owner's immediate family 
was valid, notwithstanding statute relating to 
fire escapes and safety provisions defined a 
rooming house as a building in which rooms 
are rented and sleeping quarters are provided to 
accommodate 10 or more persons. D.C.Code 
1940, §§ 1-226, 5-3 12(b), ll-772(a), 45-1601 et 
seq., 45-1607(b), 47-2301 et seq., 47-2344, 
47-2345. Savage v. District of Columbia (Cr. 
App. 1947) 54 A.2d 562. Innkeepers <^> 4 

8. Construction of regulations 

Under the regulations issued by the Commis- 
sioners of the District of Columbia defining a 
rooming house and requiring a license therefor, 
it was not intended that servants be counted 
toward the more than four persons occupying a 
house. Byrd v. District of Columbia (Cr.App. 
1945)43 A.2d 46. Innkeepers <3=> 4 



§ 47-2843, Undertakers' licenses; qualifications; examination; license 
without examination; authority of Mayor and Council; ap- 
propriations; definitions. [Repealed] 

(May 22, 1984, D.C. Law 5-84, § 22(a), 31 DCR 1815.) 



Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2843. 



Legislative History of Laws 

Law 5-84, the "D.C. Funeral Services Regula- 
tory Act of 1984/' was introduced in Council 
and assigned Bill No. 5-7 which was referred to 
the Committee on Consumer and Regulatory 
Affairs. The Bill was adopted on first and sec- 
ond readings on February 28, 1984 and March 
13, 1984, respectively. Signed by the Mayor on 
March 29, 1984, it was assigned Act No. 5-120 
and transmitted to both Houses of Congress for 
its review. 



Miscellaneous Notes 

Repeal of regulations: Section 22(b) of D.C. 
Law 5-84 provided that the rules and regula- 
tions governing the licensing of undertakers and 
apprentice undertakers within the District of 
Columbia, promulgated March 23, 1954 (c.o. 
54-644; 17 DCMR Chapter 23), are repealed. 

Board of Funeral Directors and Embalmers 
abolished: Section 22(c) of D.C. Law 5-84 pro- 
vided that the Board of Funeral Directors and 
Embalmers, established pursuant to paragraph 
(2) of subsection (d) of § 47-2843, is abolished 
on the date that the final member of the Board 
of Funeral Directors established under § 3-403 
takes office. 



Cross References 

Funeral directors, licensure, qualifications, applications and examinations, see § 3-405. 

Mayor, Council and other officers, licensing and registration fees, Mayor's power to fix, see 

§ 1-301.74. 
Mayor, Council and other offices, application of certain sections to boards, commissions and 

committees, see § 1-321.02. 



§ 47-2844. Regulations; suspension or revocation of licenses; bonding of 
licensees authorized to collect moneys; exemptions. 

(a) The Council of the District of Columbia is further authorized and empow- 
ered to make any regulations that may be necessary in furtherance of the 
purpose of this chapter and the Mayor is further authorized and empowered to 
suspend or revoke any license issued hereunder when, in his judgment, such is 

295 



§ 47-2844 TAXATION, LICENSING, FEES, ETC. 

deemed desirable in the interest of public decency or the protection of lives, 
limbs, health, comfort, and quiet of the citizens of the District of Columbia, or 
for any other reason he may deem sufficient. 

(a-l)(l) In accordance with § 2-509, the Mayor shall revoke the license of 
any licensee who knowingly has permitted on the licensed premises: 

(A) The illegal sale, negotiation for sale, or use of any controlled sub- 
stance as that term is defined in Chapter 9 of Title 48, or the Controlled 
Substances Act of 1970, approved October 27, 1970 (84 Stat. 1243; 21 
U.S.C. § 801 etseq.); or 

(B) The possession, sale, or negotiation for sale of drug paraphernalia in 
violation of Chapter 1 1 of Title 48. 

(2) The Mayor, by rule, shall establish costs and fines to cover revocation 
of any license revoked pursuant to paragraph (1) of this subsection. 

(b) Notwithstanding any of the provisions of this chapter requiring an inspec- 
tion as a prerequisite to the issuance of a license, the Council is authorized to 
provide by regulation that any such inspection shall be made either prior or 
subsequent to the issuance of a license, but any such license, whether issued 
prior or subsequent to a required inspection, may be suspended or revoked for 
failure of the licensee to comply with the laws or regulations applicable to the 
licensed business, trade, profession, or calling. 

(c)(1) The Council may in its discretion require that any class or subclass of 
licensees licensed under the authority of this chapter to engage in a business, 
trade, profession or calling involving an express or implied agreement to collect 
money for others shall give bond to safeguard against financial loss those 
persons with whom such class or subclass of licensees may so agree. 

(2) The bond which may be required by the Council under the authority of 
this subsection shall be a corporate surety bond in an amount to be fixed by 
the Council, but not to exceed $15,000, conditioned upon the observance by 
the licensee and any agent or employee of said licensee of all laws and 
regulations in force in the District of Columbia applicable to the licensee's 
conduct of the business, trade, profession, or calling licensed under the 
authority of this chapter, for the benefit of any person who may suffer 
damages resulting from the violation of any such law or regulation by or on 
the part of such licensee, his agent, or employee. 

(3) Any person aggrieved by the violation of any law or regulation applica- 
ble to a licensee's conduct of a business, trade, profession, or calling involv- 
ing the collection of money for others shall have, in addition to his right of 
action against such licensee, a right to bring suit against the surety on the 
bond authorized by this subsection, either alone or jointly with the principal 
thereon, and to recover in an amount not exceeding the penalty of the bond 
any damages sustained by reason of any act, transaction, or conduct of the 
licensee and any agent or employee of said licensee which is in violation of 
law or regulation in force in the District of Columbia relating to the business, 
trade, profession, or calling licensed under this chapter; and the provisions 
of the 2nd, 3rd (except the last sentence thereof), and 5th paragraphs of 
subsection (b) of § 1-301.01 shall be applicable to such bond as if it were the 

296 



GENERAL LICENSE LAW § 47-2844 

bond authorized by the first paragraph of such subsection (b) of § 1-301.01; 
provided, that nothing in this subsection shall be construed to impose upon 
the surety on any such bond a greater liability than the total amount thereof 
or the amount remaining unextinguished after any prior recovery or recover- 
ies. 

(4) This subsection shall not be applicable to persons when engaged in the 
regular course of any of the following professions or businesses: 

(A) Attorneys-at-law; 

(B) Persons regularly employed on a regular wage or salary, in the 
capacity of creditment or in a similar capacity, except as an independent 
contractor; 

(C) Banks and financing and lending institutions; 

(D) Common carriers; 

(E) Title insurers and abstract companies while doing an escrow busi- 
ness; 

(F) Licensed real estate brokers; or 

(G) Employees of any class or subclass of licensees required to give bond 
under this subsection. 

(July 1, 1902, 32 Stat. 628, ch. 1352, § 1, par. 46; July 1, 1932, 47 Stat. 563, ch. 366; 
July 3, 1956, 70 Stat 491, ch. 511, § 2; Sept. 1, 1959, 73 Stat. 447, Pub. L. 86-217, § 1; 
Apr. 22, 1960, 74 Stat. 72, Pub. L. 86-431, § 4; Apr. 30, 1988, D.C. Law 7-104, § 43(e), 
35 DCR 147; Mar. 8, 1991, D.C. Law 8-231, § 2, 38 DCR 257; enacted, Apr. 9, 1997, 
D.C. Law 11-254, § 2, 44 DCR 1575.) 

Historical and Statutory Motes 

Prior Codifications Law 8-231, the "General License Law 

1981 Ed § 47-2844 Amendment Act of 1990," was introduced in 

Council and assigned Bill No. 8-250, which was 
1973 Ed., s 47-2345. referred to the Committee on Finance and Reve- 

nue. The Bill was adopted on first and second 
Legislative History of Laws readings on December 4, 1990, and December 

For legislative history of D.C. Law 7-104, see l$> 199 <>> ^P^jvely. . Si S ned b ^ the Ma yoI -o n 

tt. , . i j c+ +. +. vt 4. c n ■ December 27, 1990, it was assigned Act No. 

Historical and Statutory Notes following -, 1 , , ' . ' j . , ^ u TT & c ^ 

s 8-314 and transmitted to both Houses or Con- 

S 4/-Z8U1. gress for its review. 

Cross References 

Administrative procedure, generally, see § 2-501 et seq. 

Mayor, Council and other offices, application of certain sections to boards, commissions and 

committees, see § 1-321.02. 
Public utilities, penal provisions, prosecution, see § 34-731. 

Section References 

This section is referred to in § 47-2837. 

Library References 

Key Numbers Encyclopedias 

Licenses <3=>26, 38. CJ.S. Architects §§ 13 to 14. 

Westlaw Topic No. 238. 

297 



§ 47-2844 



TAXATION, LICENSING, FEES, ETC. 



Motes of Decisions 



Administrative review and determination, revo- 
cation and nonrenewal of licenses 1 5 
Bonding and liability on bond 17 
Civil rights 4 

Construction and application 1 
Construction of regulations 7 
Criminal charges pending or determined, revo- 
cation and nonrenewal of licenses 14 
Delegation of administrative powers 3 
Effect of violation of regulations 9 
Housing code, regulations 8 
Initial license applications 10 
Judicial remedies 16 
Judicial review 18 
Police powers 2 
Procedural rights of licensees, revocation and 

nonrenewal of licenses 13 
Regulations 5-9 

Construction of regulations 7 

Effect of violation of regulations 9 

Housing code 8 

Scope of regulatory powers 6 

Validity 5 
Revocation and nonrenewal of licenses 12-15 

In general 12 

Administrative review and determination 
15 

Criminal charges pending or determined 
14 

Procedural rights of licensees 13 
Scope of regulatory powers, regulations 6 
Suspension of licenses 1 1 
Validity, regulations 5 



1. Construction and application 

Statutes should be interpreted, if explicit lan- 
guage does not preclude, so as to observe due 
process. D.C.Code 1951, § 47-2345. Silver v. 
McCamey, C.A.D.C.1955, 221 F.2d 873, 95 
U.S.App.D.C. 318. Constitutional Law &* 
48(4.1) 

2. Police powers 

The council of the District of Columbia has 
broad authority to regulate business and profes- 
sional licenses, and to promulgate regulations 
implementing those licensing powers. 
D.C.Code 1978 Supp. § 47-2344; D.C.Code 
1973, § 47-2345(a). Woods v. District of Co- 
lumbia Nurses' Examining Bd., 1981, 436 A.2d 
369. Licenses *®= !> 3 

The housing code does not, on its faee, consti- 
tute an unconstitutional exercise of police pow- 
er. D.C.C.E. §§ 47-2328, 47-2345. Holmes v. 
District of Columbia Bd. of Appeals and Review, 
1976, 351 A.2d 518. District Of Columbia &* 
19 

There is strong presumption of constitutional- 
ity afforded to regulations regulating businesses 
under police power in interest of public safety, 



and one attacking such regulations on due pro- 
cess grounds carries heavy burden of showing 
that regulation is unreasonable and has no ra- 
tional relationship to objective sought to be ob- 
tained. D.C.C.E. §§ 1-226, 47-2345(a). Van- 
derhoof v. District of Columbia (App. 1970) 269 
A.2d 112. Constitutional Law <&* 48(5) 

License required by police regulation, defin- 
ing a mechanical amusement machine to mean 
any machine, device, or appliance, except music 
machine, offered for use by the public, as a 
game, entertainment, or amusement which may 
be operated or caused to operate by the inser- 
tion of a coin, and providing that owners or 
operators of establishments in which mechani- 
cal amusement machines are offered for public 
use shall obtain an annual license and pay an 
annual license fee of $12 for first three ma- 
chines, plus $12 for each additional three ma- 
chines or fraction thereof, was on the calling 
and not the machine. D.C.Code 1951, 
§§ 47-2301 et seq., 47-2344. Abdow v. District 
of Columbia (Cr.App. 1954) 108 A.2d 374. Li- 
censes ©=» 11(1) 

3. Delegation of administrative powers 

Broad delegation to Board of Appeals and 
Review of jurisdiction over appeals submitted 
by applicants for licenses, permits and certifi- 
cates from actions taken by responsible officials 
of Department of Licenses and Inspections is 
not inconsistent with statutes giving Commis- 
sioners of District of Columbia broad authority 
to enact regulations including regulations which 
delegate jurisdiction over licenses. Order No. 
112, D.C.Code 1961, Title 1, Appendix; 
D.C.Code 1961, § 47-2345(a). Brown v. Tobri- 
ner, D.D.C1963, 218 F.Supp. 754. Licenses &* 
22 

4. Civil rights 

The 1873 District of Columbia anti-discrimi- 
nation regulatory law prescribing in terms of 
civil rights the duties of restauranteurs to mem- 
bers of public has not been modified, altered or 
repealed by non-use and administrative practice 
and by exercise for 75 years of licensing author- 
ity over restaurants without regard to equal 
service requirements. Laws D.C.I 87 1-1 873, p. 
65, §§ 1-3, p. 116, §§ 1-4; Act June 11, 1878, 20 
Stat. 102; D.C.Code 1951, §§ 47-2301, 
47-2327, 47-2345. District of Columbia v. 
John R. Thompson Co., U.S.Dist.Col.1953, 73 
S.Ct. 1007, 346 U.S. 100, 97 L.Ed. 1480. Civil 
Rights <s» 1003 

5. Regulations — Validity 

Undertaker had notice that his conduct violat- 
ed regulation prohibiting nonlicensed persons 
from transporting dead bodies, prior to pro- 
ceedings for revocation of license, though un- 



298 



GENERAL LICENSE LAW 



dertaker did not receive clarification of regula- 
tion from agency which administered it until 
date he was charged with violating it, where 
regulation was published 12 years before 
charges were filed and it did not need clarifica- 
tion. Vann v. District of Columbia Bd. of Fu- 
neral Directors and Embalmers, 1984, 480 A. 2d 
688. Licenses <£=> 38 

Revocation of undertaker's license on account 
of his employee's negligence did not violate due 
process where regulation holding undertaker 
accountable for acts of his employee was rea- 
sonably designed to protect public interest, and 
was not applied to undertaker in arbitrary or 
discriminatory manner and where administra- 
tive proceeding resulting in revocation of his 
license also had rational public purpose. 
U.S.C.A. Const.Amend. 5. Vann v. District of 
Columbia Bd. of Funeral Directors and Em- 
balmers, 1984, 480 A.2d 688. Constitutional 
Law <3=» 287.2(1) 

Where regulation governing taxicab drivers 
was validly enacted, properly published in Dis- 
trict of Columbia register and accessible to driv- 
er, it would not be declared invalid because of 
inadvertent omission in its compilation result- 
ing from typographical error. D.C.C.E. 
§§ 47-233 1(d), 47-2345(a). Pillis v. District of 
Columbia Hackers' License Appeal Bd., 1976, 
366 A.2d 1094, certiorari denied 97 S.Ct. 1566, 
430 U.S. 937, 51 L.Ed.2d 784. District Of Co- 
lumbia ©^ 5 

A regulation of Commissioners of District of 
Columbia requiring a license of owners or oper- 
ators of mechanical amusement machines, such 
as a mechanical amusement horse for small 
children, was not objectionable on ground that 
such a mechanical horse machine was not in 
existence at time regulation was adopted. 
D.C.Code 1951, §§ 47-2301 et seq., 47-2344. 
Abdow v. District of Columbia (Cr.App. 1954) 
108A.2d374. Licenses ®=» 7(1) 

Regulation of Commissioners of District of 
Columbia defining a mechanical amusement 
machine as any machine, device, or appliance, 
except music machine, and requiring a license 
fee based on number of machines, was not 
discriminatory in exempting music machines or 
grouping all other mechanical amusement ma- 
chines in one class. D.C.Code 1951, 
§§ 47-2301 et seq., 47-2344. Abdow v. District 
of Columbia (Cr.App. 1954) 108 A.2d 374. Li- 
censes ©=> 7(3) 

A regulation of the commissioners of the Dis- 
trict of Columbia defining a rooming house for 
licensing purposes as a building occupied for a 
consideration by more than four persons who 
are not members of owner's immediate family 
was valid, notwithstanding statute relating to 
fire escapes and safety provisions defined a 
rooming house as a building in which rooms 
are rented and sleeping quarters are provided to 



§ 47-2844 

Note 8 

accommodate 10 or more persons. D.C.Code 
1940, §§ 1-226, 5-3 12(b), ll-772(a), 45-1601 et 
seq., 45-1 607(b), 47-2301 et seq., 47-2344, 
47-2345. Savage v. District of Columbia (Cr. 
App. 1947) 54 A. 2d 562. Innkeepers <®=> 4 

6. Scope of regulatory powers, regula- 
tions 

Commissioners of District of Columbia could 
not confer absolutely upon the Board of Revoca- 
tion and Review of Hackers' Identification 
Cards the power to revoke licenses, which pow- 
er had been placed in the Commissioners by 
statute, where statute imposed a greater duty on 
Commissioners than mere administrative super- 
vision, so that Commissioners could not void or 
shunt away by way of delegation the duties 
imposed by statute. D.C.Code 1951, 
§§ 47-2331, 47-2345. Frazier v. Silver, 
D.D.C1960, 185 F.Supp. 625. Automobiles <&* 
106 

Only where District of Columbia council pro- 
mulgates regulation explicitly making violation 
of public service commission taxicab regulation 
grounds for suspension or revocation of a hack- 
ers' license can such violation constitute basis 
for suspension or revocation order by Hackers' 
License Appeal Board. D.C.C.E. §§ 47-2331(d), 
47-2345(a). Proctor v. Hackers' Bd. (App. 
1970) 268 A.2d 267. Automobiles <^ 106 

7. Construction of regulations 

Regulation section defining violation of any 
provision of statute or rule cited elsewhere in 
the section requiring periodic renewal of license 
as class III infraction did not apply to violation 
of differently numbered section not listed on 
civil fine schedule, even though that other sec- 
tion was promulgated pursuant to General Li- 
censure Law and provisions of that statute are 
cited throughout the referenced section. F.W. 
Woolworth Co. v. District of Columbia Bd. of 
Appeals and Review, 1990, 579 A.2d 713. Li- 
censes <§=> 38 

8. Housing code, regulations 

Housing code, as applied in case in which 
application for renewal of license to operate 
apartment house was denied by the business 
licenses and permits division of the Department 
of Economic Development, was not void for 
vagueness where petitioner did not dispute the 
building inspector's findings as to the existence 
of housing code violations or contend that they 
were the result of his failure to understand 
regulations. D.C.C.E. §§ 1-226, 1-228, 
47-2328, 47-2345. Holmes v. District of Co- 
lumbia Bd. of Appeals and Review, 1976, 351 
A.2d 518. District Of Columbia <^> 19 

The Department of Economic Development 
may, following appropriate procedures, with- 
hold a license to operate an apartment house on 
the basis of the existence of substantial housing 



299 



§ 47-2844 

Note 8 

code violations affecting the public health and 
safety. D.C.C.E. §§ 47-2328, 47-2345. Holmes 
v. District of Columbia Bd. of Appeals and Re- 
view, 1976, 351 A,2d 518. Licenses <^> 20 

9. Effect of violation of regulations 

Unlicensed contractors who violate municipal 
regulations by accepting payment before com- 
pletion of construction project render a contract 
void and unenforceable and therefore may not 
recover under it; any monies paid may be re- 
covered from contractor and no quantum meru- 
it may be awarded. D.C. Mun.Regs. title 16, 
§ 800.1. Marzullo v. Molineaux, 1994, 651 
A.2d 808. Licenses <^> 39.43(1) 

Rule that illegal contract is void and confers 
no right on the wrongdoer applies to contractor 
who breaches regulation requiring that persons 
engaged in home improvement have a home 
improvement contractor's license. D.C. Code 
1981, §§ 2-501, 47-2842, 47-2844. Capital 
Const. Co., Inc. v. Plaza West Co-op. Ass'n, Inc., 
1992, 604 A.2d 428. Licenses <^> 39.43(1) 

Two home improvement contracts which 
were made within three days of each other and 
which related to same house were unenforcea- 
ble when unlicensed contractor violated District 
of Columbia home improvement regulations by 
accepting from homeowner $3,000 in full pay- 
ment under first agreement before completion 
of work thereunder, and homeowner could re- 
cover the $3,000 from contractor. D.C.C.E. 
§§ 47-2344, 47-2345. Miller v. Peoples Con- 
tractors, Limited (App. 1969) 257 A.2d 476. 
Licenses ®=> 39.43(1); Licenses ©=> 39.43(2) 

10. Initial license applications 

General power, under statute providing that 
District of Columbia commissioners may sus- 
pend or revoke any license issued when in their 
judgment such is deemed desirable in the inter- 
est of public decency or for the protection of the 
citizens of the District, reasonably implies the 
power to deny initial license applications. 
D.C.C.E. § 47-2345(a). Miller v. District of 
Columbia Bd. of Appeals and Review, 1972, 294 
A.2d365. Licenses <^> 21 

Evidence did not support refusal to issue li- 
cense to applicant to sell costume jewelry, 
where only finding relevant to conclusion that 
applicant was not presently rehabilitated was a 
finding that he had not been rehabilitated in 
1969, when he was last convicted, and where 
there was other evidence to the effect that appli- 
cant had recently discovered a mission, that 
being counseling narcotics addicts, that he had 
acquired a skill in handicraft while in prison, 
and that he had been hired full time to work at 
a treatment center for narcotics addicts, all of 
which taken together provided a strong incen- 
tive to eschew a life of crime. D.C.C.E. 
§§ 1-1510(3) (E), 47-2336, 47-2345(a). Miller 



TAXATION, LICENSING, FEES, ETC. 



v. District of Columbia Bd. of Appeals and Re- 
view, 1972, 294 A.2d 365. Licenses <^> 22 

1 1 . Suspension of licenses 

Temporary suspension of a license, unlike 
revocation, pending serious criminal charge, is 
not necessarily inconsistent with due process. 
D.C.Code 1951, § 47-2345. Silver v. McCamey, 
C.A.D.C.1955, 221 F.2d 873, 95 U.S.App.D.C. 
318. Constitutional Law <&* 287.2(1) 

12. Revocation and nonrenewal of licenses — 

In general 

Where housing code violations had a substan- 
tially detrimental effect on the health and safety 
of the tenants of petitioner's apartment build- 
ing, denial of petitioner's license renewal appli- 
cation was justified, particularly in light of the 
cumulative effect of the numerous violations. 
D.C.C.E. §§ 47-2328, 47-2345. Holmes v. Dis- 
trict of Columbia Bd. of Appeals and Review, 
1976, 351 A.2d 518. Licenses <^> 20 

13. Procedural rights of licensees, revo- 
cation and nonrenewal of Licenses 

Where undertaker admitted facts supporting 
charges which led to revocation of his license, 
decision of Board of Funeral Directors and Em- 
balmers to proceed with hearing, though one 
witness refused to testify because of grand jury 
investigation taking place, did not violate under- 
taker's Fifth Amendment right to due process or 
his Sixth Amendment right to confront wit- 
nesses against him. U.S.C.A. Const. Amends. 5, 
6. Vann v. District of Columbia Bd. of Funeral 
Directors and Embalmers, 1984, 480 A.2d 688. 
Constitutional Law @=> 287.2(1); Criminal Law 
<^> 662.6 

Where petitioner, whose application for re- 
newal of his license to operate an apartment 
house was denied by the business licenses and 
permits division of the Department of Economic 
Development, had been conducting a going 
business under license, property rights had at- 
tached and the Fifth Amendment to the Consti- 
tution entitled him to a due process hearing in 
regard to nonrenewal of his license, even 
though the licensing regulation itself does not 
make a hearing a prerequisite to nonrenewal. 
D.C.C.E. §§ 47-2328, 47-2345. Holmes v. Dis- 
trict of Columbia Bd. of Appeals and Review, 
1976, 351 A.2d 518. Constitutional Law <^> 
287.2(1) 

The hearing required for consideration of ap- 
plication for renewal of license to operate apart- 
ment house need not always precede the taking 
of administrative action denying the renewal; it 
is sufficient if somewhere in the administrative- 
judicial process, due process is afforded an ap- 
plicant. U.S.C.A.Const. Amend. 5; D.C.C.E. 
§§ 47-2328, 47-2345. Holmes v. District of 
Columbia Bd. of Appeals and Review, 1976, 351 
A,2d 518. Constitutional Law &» 287.2(1) 



300 



GENERAL LICENSE LAW 



14. Criminal charges pending or deter- 
mined, revocation and nonrenewal of 
licenses 

Where criminal charge is pending against li- 
censed taxicab operator, Board of Revocation 
and Review of Hackers' Identification Licenses 
may hold hearing on other charges and, if it 
finds them sufficient, revoke license, or board 
may hold hearing while criminal charges are 
pending and take action on question whether, 
because criminal charge is pending, license 
should be temporarily suspended. D.C.Code 
1951, § 47-2345. Silver v. McCamey, C.A.D.C. 
1955, 221 F.2d 873, 95 U.S.App.D.C. 318. Au- 
tomobiles ©=> 144.2(5.1) 

Revocation of taxicab operator's license by 
Board of Revocation and Review of Hackers' 
Identification Licenses, on ground he had sexu- 
ally assaulted and robbed citizen at gun point, 
was violation of due process where hearing on 
charges was held while criminal charges based 
on same alleged offense were pending. 
D.C.Code 1951, § 47-2345. Silver v. McCamey, 
C.A.D.C. 1955, 221 F.2d 873, 95 U.S.App.D.C. 
318. Constitutional Law <3=* 287.2(1) 

15. Administrative review and determi- 
nation, revocation and nonrenewal of 
licenses 

In proceeding before District of Columbia 
Board of Funeral Directors and Embalmers to 
suspend undertaker's license, evidence was suf- 
ficient to sustain findings that undertaker en- 
gaged in acts detrimental to public health and 
safety and that undertaker engaged in annoying 
and unseemly conduct in performing or offering 
to perform undertaking services. D.C.Code 
1973, §§ 47-2344a, 47-2345, 47-2345(a). 
Vann v. District of Columbia Bd. of Funeral 
Directors and Embalmers, 1982, 441 A.2d 246. 
Licenses <^> 38 

The mere filing of an appeal before the Board 
of Appeals and Review pursuant to the denial of 
petitioner's application for renewal of his li- 
cense to operate an apartment house by the 
business licenses and permits division of the 
Department of Economic Development did not 
stay the effect of the denial of the renewal 
application. D.C.C.E. §§ 47-2328, 47-2345; 
Reorganization Order No. 112, Pt. 1, subd. C, 
par. 2 d, D.C.C.E. Tit. 1 Appendix II. Holmes v. 
District of Columbia Bd. of Appeals and Review, 
1976, 351 A.2d 518. Licenses <s> 22 

The Board of Appeals and Review has the 
power to order a stay pending final judgment 
and should stay an order denying an application 
for renewal of a license to operate an apartment 
house if requested to do so by a petitioner so 
that a due process hearing may take place. 
D.C.C.E. §§ 47-2328, 47-2345; Reorganization 
Order No. 112, Pt. 1, subd. C, par. 2 d, D.C.C.E. 
Tit. 1 Appendix II. Holmes v. District of Co- 

30 



§ 47-2844 

Note 17 

lumbia Bd. of Appeals and Review, 1976, 351 
A.2d518. Licenses <^> 22 

Although decision of Board of Appeals and 
Review, sustaining proposal to revoke corpora- 
tion's licenses to operate coin-operated motion 
picture machines in book stores, contained find- 
ings and conclusions, there was nothing to ex- 
plain conclusion that conviction of corpora- 
tion's former president of selling an obscene 
book at book shop operated by corporation re- 
quired that corporation's license for the ma- 
chines be revoked in interest of public decency; 
significantly, there was no finding of fact as to 
what interest, if any, former president held at 
time of the revocation proceedings, nor was 
there any finding with respect to character of 
pictures exhibited on the machines. D.C.C.E. 
§§ l-1509(e), 22-2001, 47-2345. Village 
Books, Inc. v. District of Columbia Bd. of Ap- 
peals and Review, 1972, 296 A. 2d 613. Licens- 
es &* 38 

Hackers' License Appeal Board may not sus- 
pend or revoke hackers' license unless it con- 
cludes after hearing and upon appropriate find- 
ings as required by Administrative Procedure 
Act that valid regulation promulgated by Dis- 
trict of Columbia council under statute prescrib- 
ing suspension or revocation has been violated, 
or unless it can show on record reliable, proba- 
tive, and substantial evidence supporting its 
own conclusion that suspension or revocation of 
the particular license will be "in interest of 
public decency" or "necessary for protection of 
life, limbs, health, comfort and quiet of citi- 
zens." D.C.C.E. §§ 1-1501 to 1-1510, 1-1509, 
l-1509(e), 47-2331(d), 47-2345(a). Proctor v. 
Hackers' Bd. (App. 1970) 268 A.2d 267. Auto- 
mobiles <&* 106 

16. Judicial remedies 

Office of Consumer Protection was not enti- 
tled to rescission of underlying porch extension 
contract between contractor and consumer in 
agency's action for enforcement of consent de- 
cree, particularly where there were issues of 
material fact as to contract performance, even 
though contractor admitted in his answer that 
he did not have license to perform work and 
that he received advance payments from con- 
sumer, in violation of licensing law [D.C.Code 
§§47-2842, 47-2844]. D.C.Code 1981, 
§ 28-3905. Baker v. District of Columbia, 
1985, 494 A.2d 1299. Consumer Protection <&* 
31 

1 7. Bonding and liability on bond 

One should be considered "subject to crimi- 
nal prosecution" within regulation providing 
that surety on home improvement bond shall 
not be liable for any claim unless it arises out of 
violation of statute or regulation for which prin- 
cipal is subject to criminal prosecution if there 
appear facts which in court's opinion would 

1 



§ 47-2844 

Note 17 

constitute prima facie case of violation of any 
criminal statute committed in connection with 
improvement contract or of a pertinent home 
improvement regulation which carries a crimi- 
nal penalty. D.C.C.E. §§ 2-2301 et seq., 
2-2302(a) (1), 47-2344 to 47-2345; Acts Sept. 
6, 1960, 74 Stat. 815. Gilliam v. Travelers 
Indem. Co., 1971, 281 A.2d 429. Principal And 
Surety <£» 82(1) 

Where president and major stockholder of 
corporate home improvement contractor col- 
lected prepayment on contract and absconded 
without completing work subjected him to crim- 
inal prosecution, surety was liable on home 
improvement bond under regulation providing 
that surety shall not be liable for any claim 
unless it arises out of violation of statute or 
regulation for which principal is subject to 
criminal prosecution. D.C.C.E. §§ 2-2301 et 
seq., 2-2302(a) (1), 47-2344 to 47-2345; Act 
Sept. 6, 1960, 74 Stat. 815. Gilliam v. Travelers 
Indem. Co., 1971, 281 A.2d 429. Principal And 
Surety^ 82(1) 

18. Judicial review 

Store owner fined for unlicensed mechanical 
amusement machines could not be deemed to 
have waived claim that regulation provided only 
for criminal penalties, proceeding in which fine 
was imposed was civil, and Board of Appeals 
and Review had no authority to use criminal 
penalty provision as basis for civil fine, by fail- 



TAXATION, LICENSING, FEES, ETC. 

ing to raise the argument before administrative 
law judge (ALJ) and Board; the argument per- 
tained to subject matter jurisdiction, which was 
subject to review at any time. F.W. Wool worth 
Co. v. District of Columbia Bd. of Appeals and 
Review, 1990, 579 A.2d 713. Administrative 
Law And Procedure <§=> 669.1 

On appeal from decision of the Board of 
Appeals and Review sustaining administrative 
law judge's (ALJ) imposition of civil fine for 
unlicensed mechanical amusement machines, 
but reducing amount of fine, Court of Appeals is 
limited to factual record before ALJ, as Board 
limits its review to record before ALJ. F.W. 
Woolworth Co. v. District of Columbia Bd. of 
Appeals and Review, 1990, 579 A.2d 713. Ad- 
ministrative Law And Procedure <&=> 676 

Where there was no finding of Hackers' Li- 
cense Appeal Board that hacker had violated 
valid public service commission taxicab regula- 
tion or that suspension of hackers' license was 
warranted for protection of public health, com- 
fort or in interest of public decency, nor was 
there probative or substantial evidence in rec- 
ord upon which such finding could be made, 
suspension of license for refusal to transport 
patron unless he rode in front seat of taxicab 
was erroneous. D.C.C.E. §§ 47-233 1(d), 
47-2345(a). Proctor v. Hackers' Bd. (App. 
1970) 268 A.2d 267. Automobiles <^> 106 



§ 47-2845, Prosecutions. 

Prosecutions for violations of any of the provisions of this chapter, or of any 
section added hereto from time to time by the Council of the District of 
Columbia, or of any regulation made by the Council under authority of this 
chapter, shall be on information in the Superior Court of the District of 
Columbia by the Attorney General for the District of Columbia or any of his 
assistants. 

(July 1, 1902, 32 Stat. 628, ch. 1352, § 7, par. 47; July 1, 1932, 47 Stat. 563, ch. 366; 
Apr. 1, 1942, 56 Stat. 190, ch. 207, § 1; July 8, 1963, 77 Stat. 77, Pub. L. 88-60, § 1; 
July 29, 1970, 84 Stat. 570, Pub. L. 91-358, title I, § 155(a); Apr. 30, 1988, D.C. Law 
7-104, § 43(f), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575; 
Apr. 13, 2005, D.C. Law 15-354, § 73(1)(4), 52 DCR 2638.) 

Historical and Statutory Notes 



Prior Codifications 

1981 Ed., § 47-2845. 
1973 Ed., § 47-2346. 

Effect of Amendments 

D.C. Law 15-354 substituted "Attorney Gen- 
eral for the District of Columbia" for "Corpora- 
tion Counsel". 



Legislative History of Laws 

For legislative history of D.C. Law 7-104, see 
Historical and Statutory Notes following 
§ 47-2801. 

For Law 15-354, see notes following 
§ 47-340.03. 



Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

302 



GENERAL LICENSE LAW § 47-2846 

Library References 

Key Numbers C J.S. Trading Stamps and Coupons § 6. 

Licenses <^40, 42. 
Westlaw Topic No. 238. 

Encyclopedias 

C J.S. Architects §§ 2, 10. 

§ 47-2846. Penalties. 

Any person violating any of the provisions of this chapter, or additions 
thereto made from time to time by the Council of the District of Columbia, 
where no specific penalty is fixed, or the violation of any regulation made by 
the Council under the authority of this chapter, shall upon conviction be fined 
not more than $300 or imprisoned for not more than 90 days. Any person 
failing to file any information required by this chapter, or by any regulation of 
the Council made under the provisions hereof, or who in filing any such 
information makes any false or misleading statement, shall upon conviction be 
fined not more than $300 or imprisoned for not more than 90 days. Civil fines, 
penalties, and fees may be imposed as alternative sanctions for any infraction of 
the provisions of this chapter, or any rules or regulations issued under the 
authority of this chapter, pursuant to Chapter 18 of Title 2. Adjudication of any 
infraction of this chapter shall be pursuant to Chapter 18 of Title 2. 

(July 1, 1902, 32 Stat. 628, ch. 1352, § 7, par. 48; July 1, 1932, 47 Stat. 563, ch. 366; 
Oct. 5, 1985, D.C. Law 6-42, § 469(b), 32 DCR 4450; Apr. 30, 1988, D.C. Law 7-104, 
§ 43(g), 35 DCR 147; Mar, 8, 1991, D.C. Law 8-237, § 28, 38 DCR 314; enacted, Apr. 
9, 1997, D.C. Law 1 1-254, § 2, 44 DCR 1575.) 

Historical and Statutory Notes 

Prior Codifications Legislative History of Laws 

1981 Ed., § 47-2846. F° r legislative history of D.C. Law 6-42, see 

1Q7^ ka ft A7 iiai Historical and Statutory Notes following 

Wti £CL, 9 4/-Z34/. §47-2808. 

For legislative history of D.C. Law 7-104, see 
Temporary Amendments of Section Historical and Statutory Notes following 

For temporary (225 day) amendment of sec- § 47-2801. 
tion, see § 2 of Elimination of Unlicensed Law 8-237, the "Department of Consumer 

Group Residential Facilities Temporary Act of and Regulatory Affairs Civil Infractions Act of 
2000 (D.C. Law 13-144, July 18, 2000, law 1985 Technical and Clarifying Amendments Act 
notification 47 DCR 6094). of 1990," was introduced in Council and as- 

signed Bill No. 8-203, which was referred to the 

Emergency Act Amendments Committee J?|? c °n s « mer / nd Regulator Af- 

lairs. The Bill was adopted on first and second 

For temporary (90-day) amendment of sec- readings on December 4, 1990, and December 

tion, see § 2 of the Elimination of Unlicensed ig ^qq, respectively. Signed by the Mayor on 

Group Residential Facilities Emergency Amend- December 27, 1990, it was assigned Act No. 

ment Act of 2000 (D.C. Act 13-318, April 17, 8-320 and transmitted to both Houses of Con- 

2000, 47 DCR 2880). gress for its review. 

Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

303 



§ 47-2846 



TAXATION, LICENSING, FEES, ETC. 



Key Numbers 

Licenses <3=>40, 41. 
Westlaw Topic No. 238. 

Encyclopedias 

C.J.S. Architects §§ 2, 10. 



Library References 

CJ.S. Trading Stamps and Coupons § 6. 



Notes of Decisions 



In general 1 
Civil fines 7 
Jurisdiction 2 
Jury trial rights 5 
Pleadings and proof 4 
Private rights and remedies 
Respondeat superior 3 
Validity of fines 6 



1 . In general 

Regulation section defining violation of any 
provision of statute or rule cited elsewhere in 
the section requiring periodic renewal of license 
as class III infraction did not apply to violation 
of differently numbered section not listed on 
civil fine schedule, even though that other sec- 
tion was promulgated pursuant to General Li- 
censure Law and provisions of that statute are 
cited throughout the referenced section. F.W. 
Woolworth Co. v. District of Columbia Bd. of 
Appeals and Review, 1990, 579 A.2d 713. Li- 
censes <S=> 38 

2. Jurisdiction 

Department of Consumer and Regulatory Af- 
fairs Civil Infractions Act gives Department ju- 
risdiction over rules and regulations issued un- 
der authority of General Licensure Law. 
D.C.Code 1981, §§ 6-2701 to 6-2723, 47-2846. 
F.W. Woolworth Co. v. District of Columbia Bd. 
of Appeals and Review, 1990, 579 A.2d 713. 
Licenses < ^ > 5 

3. Respondeat superior 

If either a statute or regulation expresses an 
intent to impose a penalty or forfeiture on an 
employer for acts or omissions of an employee, 
the employer may be held accountable under 
doctrine of respondeat superior even without 
any separate culpable fault or omission on his 
part. Vann v. District of Columbia Bd. of Fu- 
neral Directors and Embalmers, 1984, 480 A. 2d 
688. Forfeitures <S=> 1 ; Penalties <&=> 10 

4. Pleadings and proof 

Administrative law judge's (ALJ) error in cit- 
ing statute pursuant to which fine was imposed 
for unlicensed mechanical amusement ma- 
chines did not deprive store owner of notice of 
charge, where store owner acknowledged dur- 
ing argument that it had been aware charged 
wrong actually concerned violation under par- 



ticular regulation. F.W. Woolworth Co. v. Dis- 
trict of Columbia Bd. of Appeals and Review, 
1990, 579 A.2d 713. Administrative Law And 
Procedure <^> 454 

5. Jury trial rights 

Engaging in business of selling secondhand 
property, such as unused portion of railway 
excursion tickets, without license, was not in- 
dictable at common law and is at most but an 
infringement of local police regulations and its 
moral quality is relatively inoffensive, as regards 
right to trial by jury. Act July 1, 1902, § 7, par. 
39, as amended by Act July 1, 1932, 47 Stat. 
558; D.C.Code 1929, T. 18, § 165; Const, art. 
3, § 2, cl. 3; Amend. 6. District of Columbia v. 
Clawans, U.S.Dist.Col.1937, 57 S.Ct. 660, 300 
U.S. 617, 81 L.Ed. 843. Jury <^> 22(2) 

Severity of penalty may be considered in de- 
termining whether statutory offense, in other 
respects trivial and not crime at common law, 
must be deemed so serious as to be comparable 
with common-law crime and thus to entitle ac- 
cused to benefit of jury trial. U.S.C.A.Const. 
art. 3, § 2, cl. 3; Amend. 6. District of Colum- 
bia v. Clawans, U.S.Dist.Col.1937, 57 S.Ct. 660, 
300 U.S. 617, 81 L.Ed. 843. Jury <^> 22(1) 

In prosecution for engaging, without license, 
in business of dealer in secondhand personalty 
consisting of unused portions of railway excur- 
sion tickets, accused held not entitled to jury 
trial, notwithstanding statute creating offense 
permitted punishment by fine of not more than 
$300 or imprisonment for not more than 90 
days and notwithstanding accused was not enti- 
tled to appeal as of right. Act July 1, 1902, § 7, 
par. 39, as amended by Act July 1, 1932, 47 
Stat. 558; D.C.Code 1929, T. 18, § 165; 
D.C.Code 1929, T. 18, § 28; U.S.C.A.Const. art. 
3, § 2, cl. 3; Amend. 6. District of Columbia v. 
Clawans, U.S.Dist.Col.1937, 57 S.Ct. 660, 300 
U.S. 617, 81 L.Ed. 843. Jury <^> 22(2) 

A single offense of using premises for a pur- 
pose other than a single family dwelling without 
an occupancy permit or of operating a rooming 
house without a license, is a petty offense not 
involving moral turpitude nor indictable at com- 
mon law, and therefore a jury trial is not de- 
mandable as of right. D.C.Code 1940, 
§§ 11-616, 47-2347. Savage v. District of Co- 
lumbia (Cr.App. 1947) 54 A.2d 562. Jury <$=> 
22(2) 



304 



GENERAL LICENSE LAW 



§ 47-2847 



6. Validity of fines 

Where fine of $150 imposed on one convicted 
of operating rooming house without a license 
was only half of the maximum permitted by 
statute, fine could not be termed excessive as a 
matter of law by Municipal Court of Appeals on 
appeal and could not be reduced. D.C.Code 
1940, § 47-2347. Tillman v. District of Colum- 
bia (Cr.App. 1950) 77 A.2d 316. Criminal Law 
<3=> 1183; Fines ©=> 1.3 

7. Civil fines 

Store owner fined for unlicensed mechanical 
amusement machines could not be deemed to 
have waived claim that regulation provided only 
for criminal penalties, proceeding in which fine 
was imposed was civil, and Board of Appeals 
and Review had no authority to use criminal 
penalty provision as basis for civil fine, by fail- 
ing to raise the argument before administrative 
law judge (ALJ) and Board; the argument per- 
tained to subject matter jurisdiction, which was 
subject to review at any time. F.W. Woolworth 
Co. v. District of Columbia Bd. of Appeals and 
Review, 1990, 579 A.2d 713. Administrative 
Law And Procedure ©=> 669.1 

Department of Consumer and Regulatory Af- 
fairs has jurisdiction to impose civil fines in lieu 
of criminal penalties for violations of regulation 
requiring licenses for mechanical amusement 
machines. D.C.Code 1981, §§ 6-2701 to 
6-2723, 47-2846. F.W. Woolworth Co. v. Dis- 
trict of Columbia Bd. of Appeals and Review, 
1990, 579 A.2d 713. Theaters And Shows ©=> 
3.30 

Department of Consumer and Regulatory Af- 
fairs has authority to include violation of section 
requiring licenses for mechanical amusement 
machines among classes of regulatory violations 
subject to civil fines. D.C.Code 1981, 
§ 47-2846. F.W. Woolworth Co. v. District of 
Columbia Bd. of Appeals and Review, 1990, 579 
A.2d713. Theaters And Shows @=> 3.30 



Although Department of Consumer and Regu- 
latory Affairs has authority to include violation 
of regulation requiring licenses for mechanical 
amusement machines among classes of regula- 
tory violations subject to civil fine, where De- 
partment had not done so using required formal 
procedures, Department could not impose fine 
on ad hoc basis, without adequate notice. 
D.C.Code 1981, § 47-2846. F.W. Woolworth 
Co. v. District of Columbia Bd. of Appeals and 
Review, 1990, 579 A.2d 713. Theaters And 
Shows ©=> 3.30 

8. Private rights and remedies 

Unlicensed contractors who violate municipal 
regulations by accepting payment before com- 
pletion of construction project render a contract 
void and unenforceable and therefore may not 
recover under it; any monies paid may be re- 
covered from contractor and no quantum meru- 
it may be awarded. D.C. Mun.Regs. title 16, 
§ 800.1. Marzullo v. Molineaux, 1994, 651 
A.2d 808. Licenses ©=> 39.43(1) 

Rule that illegal contract is void and confers 
no right on the wrongdoer applies to contractor 
who breaches regulation requiring that persons 
engaged in home improvement have a home 
improvement contractor's license. D.C.Code 
1981, §§ 2-501, 47-2842, 47-2844. Capital 
Const. Co., Inc. v. Plaza West Co-op. Ass n, Inc., 
1992, 604 A.2d 428. Licenses <s=» 39.43(1) 

Two home improvement contracts which 
were made within three days of each other and 
which related to same house were unenforcea- 
ble when unlicensed contractor violated District 
of Columbia home improvement regulations by 
accepting from homeowner $3,000 in full pay- 
ment under first agreement before completion 
of work thereunder, and homeowner could re- 
cover the $3,000 from contractor. D.C.C.E. 
§§ 47-2344, 47-2345. Miller v. Peoples Con- 
tractors, Limited (App. 1969) 257 A.2d 476. 
Licenses &=> 39.43(1); Licenses @=> 39.43(2) 



§ 47-2847. Saving clause. 

Any violation of any provision of law or regulation issued hereunder which is 
repealed by this chapter and any liability arising under such provisions or 
regulations may, if the violation occurred or the liability arose prior to such 
repeal, be prosecuted to the same extent as if this chapter had not been 
enacted. 

(July 1, 1902, 32 Stat. 628, ch. 1352, § 7, par. 49; July 1, 1932, 47 Stat. 563, ch. 366; 
Apr. 30, 1988, D.C. Law 7-104, § 43(h), 35 DCR 147; enacted, Apr. 9, 1997, D.C. Law 
11-254, § 2, 44 DCR 1575.) 



Prior Codifications 

1981 Ed., § 47-2847. 



Historical and Statutory Notes 

1973 Ed., § 47-2348. 

305 



§ 47-2847 TAXATION, LICENSING, FEES, ETC. 

Legislative History of Laws 

For legislative history of D.C. Law 7-104, see 
Historical and Statutory Notes following 
§ 47-2801. 

Cross References 

Mayor, Council and other offices, application of certain sections to boards, commissions and 
committees, see § 1-321.02. 

Library References 
Key Numbers Encyclopedias 

Licenses <£=»8. C.J.S. Architects § 7. 

Westlaw Topic No. 238. C.J.S. Trading Stamps and Coupons § 6. 

§ 47-2848. Severability. 

If any provision of this chapter is declared unconstitutional or the applicabili- 
ty thereof to any person or circumstance is hel